12 Eve Company uses the weighted average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the beginning of the process Work in process inventory, Sept. 1 Transferred in during the month Work in process inventory, Sept. 31 Beginning work in process inventory Cost added during the month Total Number of Units Labour and overhead percentage complete 60.000 15% 105,000 40,000 20% Materiala Labour and overhead $30,000 $15.000 $63,000 $320,000 $93,000 5336,000 What unit cost (rounded to the nearest cent) was used in calculating the total cost of labour and overhead included in the Work-in-process inventory on September 17 2.73 0.27 0.31 1.78 11