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 Date Item Debit Credit Debit Credit 18,220 681,600 964,000 1,118,900 April 1 Bal, 3,500 units, 20% completed 30 Direct materials, 80,900 units 30 Direct labor 663,380 282,400 154,900 0 Factory overhead 30 Goods transferred, 80,300 units 30 Bal., 4,000 units, 80% 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