During January, the production department of a process operations system completed and transferred to finished...
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Accounting
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 $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.
$6.34.
$3.77.
$3.51.
$4.25.
$3.95.
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