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 $54, 900 of direct materials. Determine the number of units transferred to the next department. Determine the costs per equivalent unit of direct materials and conversion. If required, Cost per equivalent unit of direct maternal Cost per equivalent unit of conversion Determine the cost of units started and completed in September