A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 56,800 units, 75% complete with respect to direct labor and overhead. The direct labor beginning inventory costs were $10,600. The department completed and transferred out 110,500 units this period. The ending inventory consists of 46,800 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 $41,000 and overhead costs of $49,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

rev: 10_17_2017_QC_CS-105795

Multiple Choice

• $0.52.

• $0.30.

• $0.42.

• $0.26.

• $0.45.