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 $50,320 of direct materials. ACCOUNT NO. ACCOUNT Work in Process-Forging Department Balance Date Item Debit Credit Debit Credit 61,272 Sept 1 Bal., 3,700 units, 80% completed 513,472 30 Direct materials, 34,000 units 452,200 567,962 54,490 30 Direct labor 30 Factory overhead 75,242 643,204 30 Goods finished, units 30 Bal, 3,000 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. 63,177.55 b. Cost of units transferred to the next department during September. 592,676 X