,400 units, leaving 13,200 units in process that are 42% complete. If In the current period, Forward Co. started with the production of 21,000 units and completed 8 incurred production costs of $34,980, what was Forward's cost per equivalent unit for the period? (Note: Round your answer to two decimal places.) Forward Co. a. $3.00 Ob. $2.51 Oc. $2.75 d. $3.25