The following information concerns production in the Forging Department for September. The Forging Department uses the average cost method.

a. Determine the cost per equivalent unit.
b. Determine the cost of the units transferred to Finished Goods.
c. Determine the cost of ending Work inProcess.

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ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date ltem Debit Credit Debit Credit Sept. | 1 | Bal., 5,500 units, 4096 completed 30 Direct materials, 36,000 units 284,400 30 Direct labor 30 Factory overheacd 30 Goods transferred, 38,300 units 53,000 337,400 420,785 504,491 83,385 83,706 30 | Bal, 3,200 units, 30% completed