P 1. Cost of units sold: $218,160

P 2. 1. Job A product unit cost: $5.00

P 3. 2. Cost of units completed and transferred: $76,470

P 4. 1.c. Cost of ending work in process inventory: $37,200

P 5. 1.b. Total cost per equivalent unit: $3.78

P 6. 2, Underapplied overhead: $260

P 7. 2. Cost of units completed and transferred: $185,073

P 8. 1.b. Total cost per equivalent unit: $.59