A company uses the weighted average method for inventory costing. During a period, a production department had 42,000 units in beginning goods in process inventory which were 39% complete; the department completed and transferred 174,000 units. At the end of the period, 21,000 units were in the ending goods in process inventory and are 74% complete. All of these are with respect to labor. The production department had labor costs in the beginning goods is process inventory of $96,000 and total labor costs added during the period are $726,775. Compute the equivalent cost per unit for labor.

Anserws: $4.34 , $4.19 , $4.40 , $4.55 , $3.98.