Where do units come from? I am not sure how to answer this question

where do the units go?

Equivalent units? what are they

A) What amount should be billed to Johnson Creek City for March 20X1? Amount that was billed is $11,997.

Hours Rate Amount Direct Material Building Permits 1500 Airline Travel and Motel 865 Total Direct Material 2365

Direct Labor Level 1 52 22 1144 Level 2 84 18 1512 Level 3 106 15 1590 Level 4 44 12 528

Total Direct Labor 286 4774 Overhead 286 5 1430 Total Engineering Total Cost 8569 Billing 11997

B) How much profit was earned on Job 295 during March 20X1?

Profit earned on job 295 is $4,302

Actual Cost Direct Material 2365 Direct Labor 4776 Overheads

Level 5 staff 20 8 160 Level 6 staff 66 6 396 Total Overhead 556 Total Actual Cost 7695 Billing 11997 Profit Earned 4302