L02 PROBLEM 18.5B Calculate Cost per Equivalent Unit Balfanz Company has the following information for its Finishing Department for the month of September: through 104 Assume materials are added at the start of processing. Instructions a. Calculate the equivalent units for the Finishing Department for the month of September. b. Find the cost per equivalent unit of the transferred units. Refer to the information in Problem 18.5B. Instructions a. Complete a production cost report for the Balfanz Company Finishing Department for the month of September. b. Discuss how management might use the production cost report to help manage costs