Question 20 1 pts During January, the production department of a process operations system completed and transferred to finished 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 $21,650 and the production department incurred direct labor cost of $290,000 during January. Compute the direct labor cost per equivalent unit for the department using the weighted- average method. $6.34. $3.72 $3.51. $4.25. $3.95. Question 21 1 pts A company's contribution margin per unit is $12. Total fixed costs are $84,000. What is the company's break- even point in units? 7,000. 26,520. 57,600 5,760. 70,000