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 $33,930 of direct materials.

ACCOUNTWork in ProcessForging Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
Sept.	1	Bal., 3,900 units, 30% completed			38,142
	30	Direct materials, 35,000 units	297,500			335,642
	30	Direct labor	58,150			393,792
	30	Factory overhead	80,304		?		474,096
	30	Goods finished,?units			?
	30	Bal., 3,100 units, 90% completed			?

a. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places.

Cost per equivalent unit of direct materials	$8.5
Cost per equivalent unit of conversion	$

c. Determine the cost of units started and completed in September. $___________________

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 $40,020 of direct materials.

ACCOUNTWork in ProcessForging Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
Sept.	1	Bal., 4,600 units, 70% completed			48,714
	30	Direct materials, 42,000 units	352,800			401,514
	30	Direct labor	49,710			451,224
	30	Factory overhead	68,646		?		519,870
	30	Goods finished,?units			?
	30	Bal., 3,700 units, 70% 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. $_______________

b. Cost of 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	$

e. The September increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$
Change in conversion cost per equivalent unit		$

Robo-Tech Inc. manufactures pistons for custom motorcycles within a relevant range of 61,600 to 100,800 pistons per year. Within this range, the following partially completed manufacturing cost schedule has been prepared.

Complete the cost schedule below. When computing the cost per unit, round to two decimal places. Round all other values to the nearest dollar.

Cost Report
Components produced	61,600	79,200	100,800
Total costs:
Total variable costs	$19,712	d. $	j. $
Total fixed costs	22,176	e.	k.
Total costs	$41,888	f. $	l. $
Cost per unit
Variable cost per unit	a. $	g. $	m. $
Fixed cost per unit	b.	h.	n.
Total cost per unit	c. $	i. $	o. $