During January, the production department of a process operations system completed and transferred to finished goods a total of 65,000 units. At the end of January, 13,000 additional units were in process in the production department and 40% complete with respect to labor. The beginning inventory included labor cost of 39,600 and the production department incured direct labor of 314,300 during january. Compute the direct labor cost per equivalent unit for the department using the weighted average method