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 $102,120 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Sept.	1	Bal., 7,400 units, 80% completed					117,512
	30	Direct materials, 67,000 units	904,500				1,022,012
	30	Direct labor	74,980				1,096,992
	30	Factory overhead	103,544		?		1,200,536
	30	Goods finished, ? units					?
	30	Bal., 5,900 units, 60% 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	Decrease	$
Change in conversion cost per equivalent unit	Increase	$