MNO Ltd uses a process costing system. The following data is available for the month of July 2025 for Department C:

Beginning work-in-process: 3,000 units (60% complete)

Units started: 10,000 units

Units completed: 8,000 units

Ending work-in-process: 5,000 units (40% complete)

Costs:

Beginning WIP: $20,000

Added during July: $80,000

Required: a. Calculate the equivalent units of production for July 2025. b. Compute the cost per equivalent unit. c. Determine the cost of units completed and transferred out. d. Calculate the cost of ending work-in-process. e. Prepare the journal entries to record the production costs for July 2025.