A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 58,000 units, 75% complete with respect to direct labor and overhead. The direct labor beginning inventory costs were $10,900. The department completed and transferred out 107,500 units this period. The ending inventory consists of 48,000 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 $44,000 and overhead costs of $52,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: O $0.28. O $0.54. O $0.33. O $0.46. O $0.47