Analyzing changes in unit costs The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $7,800 and $18,480 for September and October, respectively. The number of equivalent units produced in September and October was 780 tons, and 1,680 tons, respectively. Evaluate the change in the cost of materials between the two months. Round all answers to the nearest whole cent. Energy cost per ton, September Energy cost per ton, October The cost of energy has appeared to increase by $ per ton between September and October. $ $ Equivalent Units of Production The Converting Department of Worley Company had 680 units in work in process at the beginning of the period, which were 30% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Equivalent Units of Production The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,500 units, 2/5 completed 11,700 31 Direct materials, 135,000 units 175,500 187,200 31 Direct labor 52,250 239,450 31 Factory overhead 29,398 268,848 31 Goods finished, 136,800 units 260,070 8,778 31 Bal., ? units, 2/5 completed 8,778 a. Determine the number of units in work in process inventory at December 31. units b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Equivalent Whole Units Equivalent Units Direct Materials Units Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total