A comapany uses a process cost accounting system. Its Assembly Department's beginning inventory consisted of $50,000$ units, $\frac{3}{5}$ complete with respect to direct labor and overhead. Cost of beginning inventory is labor $$200,000$ and overhead is $$300,000.$

The department started $137,000$ units this period. The ending inventory consists of $60,000$ units that are $\frac{1}{4}$ complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process.

The department incurred direct labor costs of $$440,000$ and overhead costs of $$520,000$ for the period. Assume Weighted Average method to determine the conversion cost per equivalent unit.

$$10\mathrm{.}28$ per EU

$$7\mathrm{.}00$ per EU

$$4\mathrm{.}64$ per EU

$$3\mathrm{.}92$ per EU

$$8\mathrm{.}57$ per EU