Answer:
Direct Labor Equivalent unit cost : $5,415463
Explanation:
![\left[\begin{array}{ccccc}\\ &$Units to be assigned costs:&&Equivalent Units&\\&&$Whole Units&Materials&Conversion\\&$Beginning&35000&35000&17500\\&$Started and completed&71000&71000&71000\\&$transferred&106000&106000&106000\\&$ending&39000&39000&11700\\&$Total units to be assigned costs&145000&145000&117700\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccccc%7D%5C%5C%09%26%24Units%20to%20be%20assigned%20costs%3A%26%26Equivalent%20Units%26%5C%5C%26%26%24Whole%20Units%26Materials%26Conversion%5C%5C%26%24Beginning%2635000%2635000%2617500%5C%5C%26%24Started%20and%20completed%2671000%2671000%2671000%5C%5C%26%24transferred%26106000%26106000%26106000%5C%5C%26%24ending%2639000%2639000%2611700%5C%5C%26%24Total%20units%20to%20be%20assigned%20costs%26145000%26145000%26117700%5C%5C%5Cend%7Barray%7D%5Cright%5D)
<u><em>Transferred units:</em></u>
beginning + started - ending = transferred
35,000 + 71,000 - 39,000 = 71,000
Labor cost: 581,000 + 56,400 = 637,400
equivalent units for conversion: 117,700
(trasnferrred + percentage of completion ending WIP)
<em><u>Equivalent unit cost:</u></em>
637,400 / 117,700 = 5,415463