During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. At the end of January, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. The beginning inventory included labor cost of $36,360 and the production department incurred direct labor cost of $320,000 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method