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Question: Using Process Costs For Decision Making

The costs of energy consumed in producing good units in the Bottling Department were $31,710 and $34,237 for August and September, respectively. The number of equivalent units produced in August and September were 45,300 ounces, and 51,100 ounces, respectively. Evaluate the change in the cost of energy between the two months.

Round all answers to the nearest whole cent.

Energy cost per ounce, August $

Energy cost per ounce, September $

The cost of energy has appeared to by $ per ounce between August and September.

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