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 $42,240 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Sept. 1 Bal., 4,800 units, 60% completed 48,288 30 Direct materials, 44,000 units 374,000 422,288 30 Direct labor 41,380 463,668 30 Factory overhead 57,136 520,804 30 Goods finished, 2 units 30 Bal., 3,800 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