A company uses a process costing system and the weighted average method for inventory costs.The following information is available regarding direct labor for the current year: 
Calculate the average cost per equivalent unit for direct labor (round to the nearest cent).
Definitions:
Appellate Court Level
The judicial tier where appeals are reviewed, often involving the reassessment of legal decisions made by lower courts.
Jury
A group of citizens convened to render an impartial verdict (a juried decision) in a legal case, based on the evidence presented to them during a trial.
Trial Court
The court where a case is originally tried, involving the examination of evidence and the determination of factual questions.
Standing
The legal right to initiate a lawsuit, predicated on the party's stake in the outcome of the case.
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