Analyzing Changes in Unit Costs The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $7,110 and $13,360 for September and October, respectively. The number of equivalent units produced in September and October was 790 tons and 1,670 tons, respectively. Evaluate the change in the cost of materials between the two months. Material cost per ton, September Material cost per ton, October $ The cost of materials decreased and October. by s per ton between September