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 (9,300 units materials 100% complete, conversion 7/8 complete) Costs transferred in from the Mixing Department Material added during October (added when processing S 38,874 180,936 is 50% complete in the Forming Department) Conversion costs added during October 67,776 195,234 Total departmental costs $482,820 Forming Department costs assigned to: Units completed and transferred to the Stamping $482,820 Department (130,000 units at $3.71400 each) Work in process inventory, October 31 (6,500 units, conversion 2/5 complete) Total departmental costs assigned $482,820 Consists of cost transferred in, $15,624; materials cost, S6,324; and conversion costs, $16,926. After mulling over the data above, Tavia's president commented, "l 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.) Transfer Materials Conversion Total In Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Cost of units completed and transferred out