During January,the Production Department of a Process Operations System Completed

Multiple Choice

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.

A) $6.34.
B) $3.77.
C) $3.51.
D) $4.25.
E) $3.95.