A company uses a process costing system its Assembly Departments beginning inventory consisted of 52.800 units 75% complete with respect to direct labor and overhead. The department completed and transferred out 120,500 unit period The ending inventory consists of 42.800 units that are 25% complete with respect to direct labor and overhead. Al direct materials are added at the beginning of the process. The department incurred direct labor costs of $31,000 and overhead costs of $39,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit pounded to the nearest cent Mule Ch 30.21 30.44 5037 50.24