Costs per Equivalent Unit and Production Costs 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 $100,880 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 9,700 units, 30% completed					111,938
	30	Direct materials, 88,000 units	888,800				1,000,738
	30	Direct labor	152,710				1,153,448
	30	Factory overhead	210,887		?		1,364,335
	30	Goods finished, ? units					?
	30	Bal., 7,800 units, 80% completed					?

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

a. Cost of beginning work in process inventory completed in September

b. Cost of units transferred to the next department during September.

c. Cost of ending work in process inventory on September 30.

d. Costs per equivalent unit of direct materials and conversion included in the September 1 beginning work in process. If required, round your answers to two decimal places

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

e. The September increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit