ters 2 to 4) method in its process c The c ending work in process inventory on August 31 consisted of 18,000 units. The units in the ending work in were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $ 2 75 for materials and $4.25 for labor and overhead, the total cost assigned to the ending work in $126,000 Prev 22 of