accounting

TB MC Qu. 03-164 During January, the productio During January, the production department of a process operations system completed and transferred to finished goods a total of 88,000 units. At the end of January, 18,000 additional units were in process in the production department and were 70% complete with respect to labor. The beginning inventory included labor cost of $38,900 and the production department incurred direct labor cost of $308,700 during January, Compute the direct labor cost per equivalent unit for the department using the weighted-average method -ded