The following information concerns production in the Forging Department for April. The Forging Department uses the average cost method.

Cost per Equivalent Unit: Average Cost Method The following information concerns production in the Forging Department for April. The Forging Department uses the average cost method. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit 14,527 April Ba 3,600 units, 40% completed 30 Direct materials, 83,200 units 524,160 538,687 30 Direct labor 226,100 764,787 30 Factory overhead 888,787 124,000 30 Goods transferred, 82,600 units 30 Bal., 4,100 units, 90% completed a. Determine the cost per equivalent unit. Round your answer to the nearest cent. per equivalent unit b. Determine the cost of the units transferred to Finished Goods. c. Determine the cost of units in ending Work in Process