During January, the production 3,000 additional units were in process in the production department and were 65% $38,200 and the of a process operations system department incurred direct labor cost of $303,100 during January. Compute to finished goods a total of 65,000 units. At the end of January the complete with respect to labor. The beginning inventory method the direct labor cost per equivalent unit for the department using included labor cost of Multiple Choice 4.66 $4.13 $4.38 4.65