In February, Windsor, Inc. started 13,000 units. Of those, they completed 10,700 units; 2,300 units still in process were 30% complete. Total costs for the month were $200,000.

How many equivalent units were in Windsors ending Work in Process Inventory? __

How many equivalent units will be used to calculate the cost per equivalent unit? ______

What is the average cost per equivalent unit for the month? __________________________

What is the total cost of units completed and transferred out? ______________________

What is the total cost assigned to the units still in ending inventory? __________________________