R.A.MONA uses the FIFO method for inventory costing. During a period, a production department had 20,000 units in beginning goods in process inventory which were 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 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 equivalent cost per unit for labor. $4.00. $4.61. $3.76. $4.55 $4.19