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 $58,050 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Sept. 63,382 1 Bal., 4,300 units, 40% completed 30 Direct materials, 39,000 units 514,800 578,182 30 Direct labor 54,510 632,692 30 Factory overhead 75,282 ? 707,974 30 Goods finished, ? units ? 30 Bal., 3,400 units, 70% completed ? 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