During January, the production department of a process operations system completed and transferred to finished goods a total of 59,000 units. At the end of January, 12,000 additional units were in process in the production department and were 45% complete with respect to labor. The beginning inventory included labor cost of $39,200 and the production department incurred direct labor cost of $311,100 during January. Compute the direct labor cost per equivalent unit for the department using the weighted average method. Multiple Choice $4.83 O $5.44. O $5.27 $4.93 O $5.94