A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 51,200 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 124,500 units this period. The ending inventory consists of 41,200 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 $27,000 and overhead costs of $35,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

Multiple Choice

• $0.20.

• $0.16.

• $0.18.

• $0.40.

• $0.33.