AaBbCcDde AaBbCcDe AaBbCcDdEe AaBb A A-DA Normal No Spacing Heading 1 Heading 2 Title The following information concerns production in the Finishing Department for July. All direct materials are placed in process at the beginning of production, and conversion costs are incurred evenly throughout the process. Beginning inventory consists of $9,000 of direct materials. Balance Date Item Debit Credit Debit Credit July 1 Bal, 900 units, 60% complete $10,566 31 Direct Materials, 12,900 units $123,840 134,406 31 Direct Labor 31 Factory Overhead 21,650 16,870 156,056 172,926 31 Goods Transferred, ? units 31. Bal, 1,400 units, 70% complete 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 October.