during january, the production department of a process operations system completed and transferred to finished goods a total of 71,000 units. at the end of january, 14,000 additional units were in process in the production department and were 45% complete with respect to labor. the beginning inventory included labor cost of $40,100 and the production department incurred direct labor cost of $318,300 during january. compute the direct labor cost per equivalent unit for the department using the weighted-average method.