Tavia Limited manufactures a plastic gasket that is used in automobile engines. The gaskets go through three processing departments: Mixing, Forming, and Stamping. The company's accountant (who is very inexperienced) has prepared a summary of production and costs for the Forming Department for October, as follows: Work in process inventory, October 1 {8,000 units; materials 100% complete; conversion 7/8 complete) 5 22,420* Costs transferred in from the Mixing Department 01,480 Material added during October (added when processing is 50% complete in the Forming Department) 27,600 Conversion costs added during October 96,900 Total departmental costs $223,400 Forming Department costs assigned to: Units completed and transferred to the Stamping Department (100,000 units at $2.284 each) $223,400 Work in process inventory, October 31 (5.000 units, conversion 2/5 complete) 0 Total departmental costs assigned $228,400 *Consists of cost transferred in. $8,820; materials cost. $3,400; and conversion costs, $10,200. After mulling over the data above, Tavia's president commented, "I can't understand what's happening here. Despite a concentrated effort at cost reduction, our unit cost actually went up in the Forming Department last month. With that kind of performance, year-end bonuses are out of the question for the people in that department." The company uses the weighted-average method in its process costing. Required: 1. Calculate the following by preaparing a report for the Forming Department for October: (Round Cost per equivalent unit answers to 2 decimal places.) costorenuinigworknpmessmvenm ---- costar uni. completed and transferred out ____