A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 57,600 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 108,500 units this period. The ending inventory consts of 47,500 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 $43,000 and overhead costs of $51,000 for the period. Assuming the weighted average method, the direct labor cost per equivalen unit rounded to the nearest cent) is: Murticle Choice $036. $0.46 O $0.32 $0.28 $0.53