A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 52,800 units, 75% complete with respect to direct labor and overhead. The direct labor beginning inventory costs were $9,600. The department completed and transferred out 120,500 units this period. The ending inventory consists of 42,800 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 $31,000 and overhead costs of $39,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

Multiple Choice

$0.44.

$0.37.

$0.31.

$0.21.

$0.19.