The Converting Department of Worley Company had 920 units in work in process at the beginning of the period, which were 25% complete. During the period, 19,200 units were completed and transferred to the Packing Department. There were 1,040 units in process at the end of the period, which were 75% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Analyzing changes in unit costs The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $7,500 and $19,800 for September and October, respectively. The number of equivalent units produced in September and October was 750 tons, and 1,650 tons, respectively. Evaluate the change in the cost of materials between the two months. Round all answers to the nearest whole cent. Energy cost per ton, September Energy cost per ton, October The cost of energy has appeared to by s per ton between September and October