Kobold Company manufactures lamps. In May, Department B started 5,150 units. None had been transferred in from a prior department. Of the 5,150 units started, 4,810 were transferred out4,320 to the next department, Department C, and 490 were transferred to Finished Goods. All the materials issued during May were used in production while only 70% of the labor and overhead was added to the ending inventory.

1. Calculate the equivalent units of production for material.
2. Calculate the equivalent units of production for labor and manufacturing overhead.