Help Save&Exit MC Qu. 94 A company uses a process... company uses a process costing system, its Assembly Departments beginning inventory consisted of 55,200 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 114,500 units this period. The ending inventory consists of 45,200 units that are 25% 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 $37,000 and overhead costs of $45.000 for the period. Assuming the weighted average unit (rounded to the nearest cent) is: method,the direct labor cost per equivalent Multiple Choice s0.29. $0.23. 0.49. so.27 5042