Practice Exercise 18-8 (Algorithmic) Using process costs for decision making The cost of energy consumed in producing good units in the Bottling Department of Rocky Springs Beverage Company was $20,648 and $19,350 for March and April, respectively. The number of equivalent units produced in March and April was 71,200 liters and 77,400 liters, respectively. Evaluate the cost of energy between the two months. Round all answers to nearest whole cent. Material cost per liter, March: $ Material cost per liter, April: $ The cost of materials has appeared to decline how many liter between March and April