The records of Andrews Company reflect the following data: Work in process, beginning of the month - 4,500 units; 1 / 3 completed at a cost of $2,400 for materials, $825 for labor, and $3,00 . for overhead. Production costs for the month - materials - $20,695; labor - $13,050; overhead - $41,500 Units completed and transferred to finished goods - 35,000 Work in process, end of month - 3,00
units; 3 / 4 completed Compute the equivalent units of production.
a. 32,750
b. 37,250
c. 38,000
d. 36,500
b
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