The costs of energy consumed in producing good units in the Baking Department were $162,000 and $160,000

Question:

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 quivalent units produced in August and September was 450,000 pounds and 400,000 pounds, respectively. Evaluate the cost of energy between the two months.