A company uses a process costing systemIts Assembly Department's beginning inventory consisted of 50,400 units. 75% complete with respect to direct labor and overhead. The department completed and transferred out 126,500 units this period. The ending inventory consists of 40,400 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the processThe department incurred direct labor costs of $25,000 and overhead costs of $33,000 for the period. Assuming the weighted average methodthe direct labor cost per equivalent unit (rounded to the nearest cent) is:

a.) $0.31

b.) $0.17

c.) $0.38

d.) $0.18

e.) $0.15