Suppose a company manufactures and sells a chemical product. The company processes the product in two departments. The March production data for Department B is:

Beginning WIP 0

Units started this period 11,000

Units completed and transferred 9,000

Ending WIP units 2,000

Direct materials $1,100

Direct labor $2,880

Applied overhead $8,880

a. show the physical flow of units.

The 2000 units in ending inventory are 40% complete as to conversion costs

b. Calculate the equivalent units for materials, labor and overhead.