eBook Show Me How Calculator Cost per Equivalent Unit The following information concene 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 $125,840 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal., 8,800 units, 50% completed 30 Direct materials, 80,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Ba, 7,000 units, 70% completed 136,840 ,264,840 1,354,710 1,478,820 Sept. 1,128,000 89,870 124,110 a. Determine the number of units transferred to the next department. units your answer to two decimal places b. Determine Cost per equivalent unit of direct materials Cost per equivalent unit of conversion C. Determine the cost of units started and completed in September, the costs per equivalent unit of direct materials and conversion. If required, round