Question 20 1 pts During January, the production department of a process operations system completed and transferred to nished goods a total of 78,000 units. At the end of January, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. The beginning inventory included labor cost of $37,100 and the production department incurred direct labor cost of $294,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method. 0 $5.34. 0 $3.71 0 $3.51 0 $4.25. 0 $3.95