Example Exercise 20-8 Using Process Costs for Decision Making Obj. 4 The cost of energy consumed in producing good units in the Bottling Department of Rocky Springs Beverage Company was $4,200 and $3,700 for March and April, respectively. The number of equivalent units produced in March and April was 70,000 liters and 74,000 liters, respectively. Evaluate the change in the cost of energy between the two months. Follow My Example 20-8 $4,200 Energy cost per liter, March $0.06 70,000 liters $3,700 Energy cost per liter, April = $0.05 74,000 liters The cost of energy has improved by 1 cent per liter between March and April. Practice Exercises: PE 20-8A, PE 20-8B PE 20-8B Using process costs for decision making OBJ. 4 The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $76,000 and $77,350 for September and October, respectively. The number of equivalent units produced in September and October was 800 tons and 850 tons, respectively. Evaluate the change in the cost of materials between the two months