Input - 3800 units; Output - 3000 units; Closing work-in-progress-800 units Particulars Degree of Process Costs Completion (OMR) Materials 80% 7280 Labour 70% 10680 Overheads 70% 7120 A. Equivalent production units is: B. Cost per equivalent unit is Materials - 3640 units and Labour and Overheads -3560 units Materials - 2560 units and Labour and Overheads -2640 units Materials - 2640 units and Labour and Overheads -2560 units Materials - 3560 units and Labour and Overheads -3640 units 2