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 throughout the process. The beginning inventory consists of $100, 440 of direct materials. Determine the number of units transferred to the next department. Determine the cost per equivalent unit of direct materials and conversion. If required, Cost per equivalent unit of direct materials Cost per equivalent unit of conversion Determine the cost of units started and completed in September. Assume that the units in beginning inventory would be completed. How many units are in ending work in process inventory? Determine the cost of material and. Are the units the same for materials and ? When are materials added in the process? In order for a unit to be completed it must be complete with to material and in the process