A company uses a process cost accounting system. Its Assembly Department's beginning inventory consisted of 60,000 units, 3/4 complete with respect to direct labor and overhead. Cost of beginning inventory is labor $200,000 and overhead is $300,000. The department started 127,000 units this period. The ending inventory consists of 40,000 units that are 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 $244,000 and overhead costs of $352,000 for the period. Assume FIFO to determine the direct labor cost per equivalent unit. O $1.92 per EU 2.00 per EU O $3.14 per EU O $5.32 per EU $2.18 per EU