Cost per Equivalent Unit: Average Cost Method The following information concerns production in the Forging Department for April. The Forging Department uses the average cost method. ACCOUNT Work In Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit April 1 Bal., 2,300 units, 10% completed 9,852 30 Direct materials, 53,100 units 350,460 360,312 30 Direct labor 151,900 512,212 30 Factory overhead 83,300 595,512 30 Goods transferred, 52,800 units 30 Bal., 2,600 units, 90% completed a. Determine the cost per equivalent unit. Round your answer to the nearest cent. per equivalent unit b. Determine the cost of the units transferred to Finished Goods. c. Determine the cost of units in ending Work in Process