OBJ. 4 PE 20 Using process costs for decision making s consumed in producing good units in the Forming Department 800 tons and e costs of material of Thomas Company were $76,000 and $77,350 for September and October, respect The number of equivalent units produced in September and October was 850 tons, respectiv ely. Evaluate the change in the cost of materials between the two months. EX 20-1 Entries for materials cost flows in a process cost system OBJ. 1, 3