Urgent

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 AS351 $4.25 D $3.95