Problem
Repetitive Manufacturing Company makes a single product in a single process and uses weighted average process costing. All material is added at the start of the process. The following information is available for March production: Units Beginning Work in Process(30% complete with respect to labor) 1,000 Plus: Units Started 12,000 Total to Account for 13,000 Less: Ending Work in Process(70% complete with respect to labor) 1,200 Units Completed 11,800 The following costs are available for March: Material Cost Labor Cost Total Cost Beginning Work in Process $2,100 $800 $2,900 Current Cost $23,900 $18,160 $42,060 Total Cost $26,000 $18,960 $44,960. What are the equivalent units for labor costs?