Metaline Corp. uses the weighted average method for inventory costs and had the following information available for the year. Calculate the equivalent units of production for the year:

Beginning Work in Process (40% complete, $2,900)	380	units
Ending inventory of Work in Process (80% complete)	580	units
Total units started during the year	5,000	units

• 5,960 units.

• 5,264 units.

• 5,112 units.

• 5,000 units.

• 5,464 units.

2.

A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 50,400 units, 75% complete with respect to direct labor and overhead. The department completed and transferred out 126,500 units this period. The ending inventory consists of 40,400 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 $25,000 and overhead costs of $33,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

• $0.31.

• $0.17.

• $0.15.

• $0.38.

• $0.18.