process costing system. Its Assembly Department's beginning inventory consisted of 30,000 units, Bozo company uses a 75% complete with respect to direct labor and overhead. The department completed and transferred out 127,500 units this period. The ending inventory consists of 20,000 units that are 25% complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of 24,000 and overhead costs of $32,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: Units %complete EUP Transferred out beginning Units Ending Units ending WIP Total units Total Units Direct Labor Direct labor per equivalent