20 During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. At the end of January, 9000 additional units were in process in the production department and were 65% complete with respect to Labor. The beginning inventory included labor cost of $37100 and the production department incurred direct labor cost of $294.300 during January Compute the direct labor cost per equivalent unit for the department using the weighted average method Multiple Choice 20 $6.34 8 01:05:43 $3.77 $3.51 $4,25 G $3.95