The following Inforrmation concerns production In the Forging Department for Septamber. All direct maberials placed into tho process tht beginning of production, snd conversion cons are incurred evenly eroughe tha process The beginning Inventory conslets of $78,300 of direct msterials. ACCOUNT Work in Proce Forping DepartmontACCOUNT NO. Date Item Sept. 1 Ba, 8,700 units, 30% completed Balanco Deblt Credit Deblt Credit 30 Direct materials, 79,000 units 687,300 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 7,000 units, 60% completed 86,130 773,430 880,570 147,959 ? 1,028,529 107,140 Based on the above data, determine each of the following amounts. If required, round your interim cakculations to two decimal places. Round final answers (o-c) to the nearest 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 induded i process. If required, round your answers to two decimal places. Direct materials cost per equivalent unit Conversion cost per equivalent unit the September 1 beginning work in 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 ir, orect moterials cost per eGurvalent unit Change in conversionicost per equlvalent unit