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During January,the Production Department of a Process Operations System Completed

question 25

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During January,the production department of a process operations system completed and transferred to finished goods a total of 78,000 units.At the end of January,9,000 additional units were in process in the production department and were 65% complete with respect to labor.The beginning inventory included labor cost of $37,100 and the production department incurred direct labor cost of $294,300 during January.Compute the direct labor cost per equivalent unit for the department using the weighted-average method.


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