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Analyzing Changes in Unit Costs The costs of materials consumed in produeing good units in the Forming Department of Thomas Compary nere 54,740 and $14,760 foc 56520mber and October, respectively. The number of equivalent units produced in September and October was 790 tons and 1.640 tons, respectively. Evaluste the change in the cost of moterials beteven the two months. Meterial cost per ton, September 1 Material cost per tan, October 1 x The cost of materials x by 5 X per ton between sipptember and Oetober. Ientas: rosed Me wox The total cost for each month needs to be allocated to each equivalent unit for that month. Consider the compenents and their relationship