The following information concerns production in the Forging Department for June. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $18,000 of direct materials.

a. Determine the number of units transferred to the next department.
b. Determine the costs per equivalent unit of direct materials and conversion.
c. Determine the cost of units started and completed in June.

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ACCOUNT Work in Process-Forging Department Item June 1 Bal., 1,800 units, 60% completed 30 Direct materials, 25,800 units Direct labor 30 Date 30 Factory overhead 30 Goods transferred, 2 units 30 Bal., 2,800 units, 70% completed Debit 247,680 43,300 33,740 Credit ? ACCOUNT NO. Balance Debit 21,132 268,812 312,112 345,852 ? ? Credit