Balance
Date	Item	Debit	Credit	Debit	Credit
Sept. 1	Bal., 7,200 units, 60% completed			105,552
30	Direct materials, 66,000 units	805,200		910,752
30	Direct labor	105,240		1,015,992
30	Factory overhead	145,324	?	1,161,316
30	Goods finished, ? units			?
30	Bal., 5,800 units, 80% completed			?
Cost of beginning work in process inventory completed in Sept. (?)
Cost of units transferred to the next department during Sept. (?)
Cost of ending work in process inventory on Sept. 30. (?)
Costs per equivalent unit of direct materials and conversion included in the Sept. 1 beginning work in process. If required, round to two decimal places. Direct materials cost per equivalent unit: ? Conversion cost per equivalent unit: ?
The Sept. increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required round to two decimal places. Change in direct materials cost per equivalent unit: increase or decrease. Amount: ? Change in conversion cost per equivalent unit: increase or decrease. Amount: ?