Using Process Costs For Decision Making The costs of energy consumed in producing good units in the Baking Department of Pan Company were $57,744 and $63,802 for June and July, respectively. The number of equivalent units produced in June and July was 80,200 pounds, and 87,400 pounds, respectively. Evaluate the change in the cost of energy between the two months. Round all answers to the nearest whole cent. Energy cost per pound, June Energy cost per pound, July $ The cost of energy has appeared decrease by $ per pound between June and July.