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The costs of energy consumed in producing good units in the Bottling Department were $39,442 and $41,616 for August and September, respectively. The number of

The costs of energy consumed in producing good units in the Bottling Department were $39,442 and $41,616 for August and September, respectively. The number of equivalent units produced in August and September were 53,300 ounces, and 57,800 ounces, respectively. Evaluate the change in the cost of energy between the two months. Round all answers to the nearest whole cent. What does this change tell us about the Departments efficiency?

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