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 ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Sept. 1 Bal., 3,400 units, 30% completed 46,444 30 Direct materials, 31,000 units 384,400 430,844 30 Direct labor 45,890 476,734 30 Factory overhead 63,373 ? 540,107 30 Goods finished, ? units ? 30 Bal., 2,700 units, 90% 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 $ 12.4 Cost per equivalent unit of conversion $ c. Determine the cost of units started and completed in September. $