9 00:53:02 A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 52,400 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 121,500 units this period. The ending inventory consists of 42,400 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $30,000 and overhead costs of $38,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: Ask Multiple Choice O $0.43. $0.36. $0.18. $0.21. $0.23.