All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $68,440 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 5,800 units, 40% completed					73,312
	30	Direct materials, 53,000 units	609,500				682,812
	30	Direct labor	50,490				733,302
	30	Factory overhead	69,718		?		803,020
	30	Goods finished, ? units					?
	30	Bal., 4,600 units, 60% completed					?

a. Determine the number of units transferred to the next department. units

54,200

b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places.

Cost per equivalent unit of direct materials	$11.50?
Cost per equivalent unit of conversion	$2.20

c. Determine the cost of units started and completed in September. $742540?