The WISCO Company uses a weighted-average process costing system. The following data are available:

Beginning inventory -0-

Units started in production 20,000

Units finished during the period 16,000

Units in process at the end of the period

(complete as to materials, 25% complete as to labor and overhead 4,000

Cost of materials used $35,200

Labor and overhead costs $37,400

Equivalent units of production for material?

Equivalent units of production for labor and overhead?

Unit cost of material?

Cost of labor and overhead?

Total cost of the 16,000 units finished?

Total cost of the 4,000 units of the ending inventory?