Problem solving question-

Marquita Filters produces an air filter for use in jet aircraft. Parts are added at several points in their production process. In August, production began with 600 filers in work-in-process, 80% complete as to materials and 70% complete as to labor and overhead. During the month, an additional 3,200 units were started into production. 800 filters were in work-in-process at the end of the month, and they were 60% complete as to material and 50% complete as to labor and overhead.

Cost information for August :
Beginning work- Cost added
in-process Inventory in August
Direct Material $ 48,000 317,400
Direct Labor 12,600 94,500
Manufacturing Overhead 84,000 590,900
Total 144,000 1,002,800

Required:

a. Calculate the cost per equivalent unit for each of the 3 cost items and in total.

b. Calculate the cost of items completed in August and the cost of ending work-in-process Inventory.