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During January, the production department of a process operations system completed and transferred to finished goods a total of 71,000 units. At the end of

During January, the production department of a process operations system completed and transferred to finished goods a total of 71,000 units. At the end of January, 14,000 additional units were in process in the production department and were 45% complete with respect to labor. The beginning inventory included labor cost of $40,100 and the production department incurred direct labor cost of $318,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method.

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