During July, the production department of a process operations system completed and transferred to finished goods 24,000 units that were in process at the beginning of July and 70,000 that were started and completed in July. July's beginning inventory units were 100% complete with respect to materials and 70% complete with respect to labor. At the end of July, 25,000 additional units were in process in the production department and were 100% complete with respect to materials and 55% complete with respect to labor. The beginning inventory included labor cost of $54,100 and the production department incurred direct labor cost of $452,950 during July. Compute the direct labor cost per equivalent unit for the department using the weighted average method. ces Multiple Choice 0 $5.39. $2.16 osa. $4.71 0 $4.20. $.77