The following information concerns production in the Forging Department for September. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $50,320 of direct materials. ACCOUNT Work in rocess-Forging Department ACCOUNT NO. Date Ite Debi Credit Debit Credit 61,272 Sept. 1 Bal., 3,700 units, 80% completed 452,200 30 Direct materials, 34,000 units S13,472 30 Direct labor 54,490 S67,962 30 Factory overhead 75,242 643,204 30 Goods finished, units 30 Bal., 3,000 units, 80% completed 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. a. Cost of beginning work in process inventory completed in September. units transferred to the next department during September. c. Cost of ending work in process inventory on September 30 d. 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