Jocund Manufacturing produces exercise machines. In February, all the materials issued to Department X were entered into production. There was no beginning inventory. Department X started 6,100 units. During February, 5,300 units were transferred out-4,750 to Department Y and 550 to Finished Goods. Of the 900 units in ending inventory, 65% of the labor and overhead had been added during the month. Calculate the equivalent units of production for material and for Labor and Manufacturing Overhead.
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