answer: $2.97
cost per equivalent unit of labour and overhead=labor and overhead cost/(units finished during the period + one by forth of units process in ending inventory)
labor and overhead cost=$55755
units finished during the period=17400 units
one by forth of units process in ending inventory=5600*(1/4)=1400 units
all of the finished units incurred the material,labor and oerhead cost therefore the full units should be taken to calculation.in the processing units all the units completed the material costs but only one by fourth of the units is incurred the labor and overheads.to calculate the cost per equivalent unit of labour and overhead,from the processing units only one by fourth units is taken.
cost per equivalent unit of labour and overhead=$55755/(17400+1400)=$2.97
note:the figure is rounded upto 2 decimal point.
-0- 23,000 17,400 Beginning inventory Units started in production Units finished during the period Units in...
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