Stay Company uses the weighted-average method in its processcosting system. The companys ending work in process inventoryconsists of 8000 units 60% complete with respect to materials and80% complete with respect to labor and overhead. If the total costin this inventory is $200000 and if the cost for materials is $16per equivalent unit for the period the cost of labor and overheadper equivalent unit of the production for the period must be: