Cost per Equivalent Unit

The following information concerns production in the Forging Department for September. 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 $43,180 of direct materials.

ACCOUNT Work in Process Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Sept. 1 Bal, 3,400 units, 30% completed 30 Direct materials, 31,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 2,700 units, 90% completed 46,444 430,844 476,734 540,107 384,400 45,890 63,373 ? a. Determine the number of units transferred to the next department. units 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 Cost per equivalent unit of conversion c. Determine the cost of units started and completed in September