10. JIMCO uses the FIFO method for inventory costing. During a period, a producion units in beginning goods in process inventory which were 40% complete; the departmen eted and transferred 165,000 units. At the end of the period, 22,000 units were in the ending compl good s in process inventory and are 75% complete. All of these are with respect to labor. The production department had labor costs in the beginning goods is process inventory of $99,000 and tot al labor costs added during the period are $726,825. Compute the equivalent cost per unit for for labor a) $4.19. b) $3.76. c) $4.00 d) $4.61 e) $4.55 ment B