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 $68,640 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 6,600 units, 40% completed					77,088
	30	Direct materials, 60,000 units	612,000				689,088
	30	Direct labor	87,910				776,998
	30	Factory overhead	121,409		?		898,407
	30	Goods finished, ? units					?
	30	Bal., 5,300 units, 90% completed

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

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.