Process Cost System. Using Process Costing For Decision Making. (The Cost of Energy Used.) (6 Pts.) The cost of Energy Consumed in Dept. 2 of the Sirap Co. for the Months of October and November is as follows: For October $8400 and November $7400. The number of Equivalent units produced for October 140000 and November 148000. Calculate the cost of Energy for each month. And make a comment on the cost of energy usage between the Two Months. Cost per Unit Oct. Nov. _