Activity in Saggers Company's Assembly Department for the month of March follows:
Units Materials Labor & Overhead
Work in process inventory, March 1 6,000 60% 45%
Started into production during March 65,000
Work in process inventory, March 31 4,000 35% 20%
The equivalent units for labor and overhead for March, using the weighted-average method, are:
The equivalent units for labor and overhead are mentioned.