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) Costs transferred in from the Mixing Department Material added during October (added when processing is 50% complete in the Forming Department) Conversion costs added during October $ 22, 420* 81,480 27,600 96,900 Total departmental costs $228,400 Forming Department costs assigned to: Units completed and transferred to the Stamping Department (100,000 units at $2.284 each) Work in process inventory, October 31 (5,000 units, conversion 2/5 complete) $228,400 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.) Transferred In Materials Conversion Total Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Cost of units completed and transferred out