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., 3,800 units, 30% completed 14,520 30 Direct materials, 87,800 units 535,580 550,100 30 Direct labor 224,900 775,000 123,400 898,400 30 Factory overhead Goods transferred, 87,200 30 units ? ? Bal., 4,400 units, 60% 30 ? 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