Explanation:
Equivalent units    
                                              Materials         Labor           Overhead  
Work in process inventory,       23,100.00        34,650.00   34,650.00  
beginning	
Units started and completed  6,73,000.00    6,73,000.00  6,73,000.00  
Work in process inventory,     28,000.00     14,000.00           14,000.00  
ending
Equivalent units                   7,24,100.00      7,21,650.00     7,21,650.00  
First department cost per unit for first department    
                         Materials   Labor       Overhead        Total  
Current costs    11,94,765.00     2,88,660.00   5,05,155.00   19,88,580.00  
Equivalent units  7,24,100.00   7,21,650.00   7,21,650.00  
Cost per Equivalent unit   1.65      0.40           0.70         2.75  
The equivalent units for materials,labor and overhead are as follows:
                  Equivalent units
Materials   724,000
Labor         721,650
Overhead  721,650
In addition,the cost per unit for equivalent units are as follows:
Materials  1.65
Labor        0.40
Overhead 0.70
Total          2.75