accounting: A company uses a process cost accounting system. Its Assembly Departments beginning inventory consisted of 50.000 units, 3/4 complete with respect to direct labor and overhead. These units were completed and transferred out and the department started and transferred out an additional 120,000 units this period. The ending goods in process inventory consist of 40.000 units that are 1/4 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 $24.000 and overhead cost of $32.000 for period. Also, its beginning inventory included $6600 of direct labor and $9800 of overhead cost. The direct labor cost per equivalent unit is: A: $0.141 B.0.170 C.$0.200 D.$0.255 E.0.310