Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for overhead allocation is: A company uses the FIFO method for inventory costing. At the start of the period the production department had 40,000 units in beginning Work in Process inventory which were 50% complete; the department completed and transferred 175,000 units. At the end of the period, 32,000 units were in the ending Work in Process inventory and are 77% complete. The production department had labor costs in the beginning goods is process inventory of $97,000 and total labor costs added during the period are $726,800. Compute the equivalent cost per unit for labor. At the beginning of the recent period, there were 1,290 units of product in a department 35 % average method, the equivalent uni. produced by the department were