please help with these 2 multiple choicers :(

MC Qu. 93 The Fabricating Department started... The Fabricating Department started the current month with a beginning Work in Process inventory of $11,800. During the month, it was assigned the following costs direct materials $77800, direct labor $25,800, and factory overhead, 50% of direct labor cost. Also, inventory with a cost of $118.000 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is Multiple Choice S0300 700 S6250 55250 S400 A company uses a process costing system. Its Assembly Department's beginning inventory consisted of 54,400 units, 75% complete with respect to direct labor and overhead. The direct labor beginning inventory costs were $10,000. The department completed and transferred out 116,500 units this period. The ending inventory consists of 44,400 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 $35,000 and overhead costs of $43,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is: 0 0 0 0 0