The following information concerns production in the Forging Department for April. The Forging Department uses the average cost method.ACCOUNT Work in Process—Forging DepartmentACCOUNT NO.Date Item

The following information concerns production in the Forging Department for April. The Forging Department uses the average cost method.ACCOUNT Work in Process—Forging DepartmentACCOUNT NO.Date Item Debit Credit Balance Debit CreditApril1 Bal., 2,200 units, 30% completed Balance Debit 9,175 30 Direct materials, 50,800 units Debit 330,200  Balance Debit 339,375   30 Direct labor Debit 141,900  Balance Debit 481,275   30 Factory overhead Debit 77,800  Balance Debit 559,075  30 Goods transferred, 50,500 units Credit ?  Balance Debit ?30 Bal., 2,500 units, 70% completed  Balance Debit ? a. Determine the cost per equivalent unit. Round your answer to the nearest cent.$ per equivalent unitb. Determine the cost of the units transferred to Finished Goods.$c. Determine the cost of units in ending Work in Process.$