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

ACCOUNT Work in ProcessForging Department

ACCOUNT NO.

Date Item Debit Credit Balance Debit Credit

April1 Bal., 2,200 units, 30% completed Balance Debit 9,175

30 Direct materials, 50,800 units Debit 330,200 Balance Debit 339,375

30 Direct labor Debit 141,900 Balance Debit 481,275

30 Factory overhead Debit 77,800 Balance Debit 559,075

30 Goods transferred, 50,500 units Credit? Balance Debit?

30 Bal., 2,500 units, 70% completed Balance Debit?

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.

$