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 $64,680 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 4,900 units, 40% completed					70,364
	30	Direct materials, 45,000 units	585,000				655,364
	30	Direct labor	58,930				714,294
	30	Factory overhead	81,380		?		795,674
	30	Goods finished, ? units					?
	30	Bal., 3,900 units, 70% completed					?

a. Determine the number of units transferred to the next department. units

b. 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	$
Cost per equivalent unit of conversion	$

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