The beginning inventory consists of $110,880 of direct materials.

Based on the above data, determine each of the following amounts. if required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar. Cost of beginning work in process inventory completed in September. Cost of units transferred to the next department during September. Cost of ending work in process inventory on September 30. Costs per equivalent unit of direct materials and conversion included in the September 1 beginning work in process. If required, round your answers to two decimal places. Direct materials cost per equivalent unit Conversion cost per equivalent unit The September increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit