PE 21-8A Using process costs for decision making obj. 4 EE 218 p. 997 The costs of materials consumed in producing good units in the Forming Department were $94,000 and $82,800 for May and June, respectively. The number of equivalent units produced in May and June was 500 tons and 450 tons, respectively. Evaluate the cost of materials between the two months. PE 21-8B Using process costs for decision making obj. 4 EE 218 p. 997 The costs of energy consumed in producing good units in the Baking Department were $162,000 and $160,000 for August and September, respectively. The number of equivalent units produced in August and September was 450,000 kilograms and 400,000 kilograms, respectively. Evaluate the cost of energy between the two months