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 April 1 Bal., 1,600 units, 20% completed 9,108 30 Direct materials, 37,000 units 30 Direct labor 325,600 334,708 140,200 474,908 30 Factory overhead 76,900 551,808 30 Goods transferred, 36,700 units ? 30 Bal., 1,800 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