Morales Company uses the weighted average method for inventory costing. During a period, a production department had $20,000$ units in beginning goods in process inventory which were $\frac{2}{5}$ complete; the department completed and transferred $165,000$ units. At the end of the period, $22,000$ units were in the ending goods in process inventory and are $\frac{3}{4}$ complete. All of these are with respect to labor. The production department had labor costs in the beginning goods is process inventory of $$99,000$ and total labor costs added during the period are $$726,825.$ Compute the cost per equivalent unit of labor.

$$4\mathrm{.}55.$

$$4\mathrm{.}00.$

$$4\mathrm{.}19.$

$$3\mathrm{.}76.$

$$4\mathrm{.}61.$