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 $11,250 of direct materials.

a. Determine the number of units transferred to the next department.
b. Determine the costs per equivalent unit of direct materials and conversion.
c. Determine the cost of units started and completed in September.

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ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Credit Debit Debit Credit Date Item Sept. 1 Bal., 750 units, 60% completed 30 Direct materials, 7,200 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 30 Bal., 500 units, 70% completed 13,185 113,985 131,285 149,265 100,800 17,300 17,980