A company uses a process cost accounting system. Its Assembly Department's beginning inventory consisted of 57,200 units, 3/4 complete with respect to direct labor and overhead. The department completed and transferred out 109,500 units this period. The ending inventory consists of 47,200 units that are 1/4 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 $42,000 and overhead costs of $50,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

	$0.27.
	$0.31.
	$0.45.
	$0.35.
	$0.52.