Hentzen uses a weighted-average process costing system. The following data are available: Beginning inventory -0- Units started in production 22,000 Units finished during the period 16,900 Units in process at the end of the period (complete as to materials, complete as to labor and overhead) 5,100 Cost of materials used $ 47,250 Labor and overhead costs $ 47,515 Cost per equivalent unit of labor Multiple Choice

$2.16.

$2.34.

$2.81.

$2.61.