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The equivalent units for labor and overhead

Activity in Saggers Company's Assembly Department for the month of March follows:

Percent Complete
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%

Reference: 4-14

The equivalent units for labor and overhead for March, using the weighted-average method, are:

69,600 units
69,000 units
67,800 units
71,000 units

Solution Summary

The equivalent units for labor and overhead are mentioned.

$2.19