During December, the production department of a process operations system completed and transferred to finished goods a total of 56,000 units of product. At the end of December, 18,000 additional units were in process in the production department and were 30% complete with respect to materials. The beginning inventory included materials cost of $58,100 and the production department incurred direct materials cost of $184,800 during December, Compute the direct materials cost per equivalent unit for the department using the weighted-average method. 32.32 Multiple Choice $4.34 $3.01 $3.30 During July, the production department of a process operations system completed and transferred to finished goods 20,000 units that were in process at the beginning of July and 53,000 that were started and completed in July. July's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of July, 36,000 additional units were in process in the production department and were 100% complete with respect to materials and 60% complete with respect to labor. The beginning inventory included labor cost of $53,800 and the production department incurred direct labor cost of $452,550 during July. Compute the direct labor cost per equivalent unit for the department using the weighted-average method. Multiple Choice $1.49 $5.35 $1.02