The choices of answers are 4.74 / 4.51 / 4.17/ 4.57 / 4.38

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A company uses the FIFO method for inventory costing. At the start of the period the production department had 22,000 units in beginning Work in Process inventory which were 41% complete; the department completed and transferred 166,000 units. At the end of the period, 23,000 units were in the ending Work in Process inventory and are 76% complete. The production department had labor costs in the beginning goods is process inventory of $100,000 and total labor costs added during the period are $726,850. Compute the equivalent cost per unit for labor. 9 Multiple Choice 4 $4.74. $4.51. $4.17