During January, the production department of a process operations system completed and transferred to finished goods a total of 69,000 units. At the end of January, 14,000 additional units were in process in the production department and were 70% complete with respect to labor. The beginning inventory included labor cost of $37,600 and the production department incurred direct labor cost of $298,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method. Multiple Choice $4.87 $4.32 $3.79