A company uses a process cost accounting system.

A company uses a process cost accounting system.  The following information is available regarding direct labor for the current year:

Goods in process, January 1      5,500 units, 80% complete
Goods in process, December 31    8,800 units, 40% complete

Units completed and transferred to finished goods 46,900
Direct Labor costs during the year    $266,300

(a)   Calculate the equivalent units of  production for direct labor for the year.

(b)   Calculate the average cost per equivalent unit for direct labor (round to the nearest