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 $48,880 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Sept. 1 Bal., 5,200 units, 80% completed 30 Direct materials, 47,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 4,200 units, 60% completed 58,864 486,564 535,244 602,464 427,700 48,680 67,220 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