ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit June 1 Bal, 2,400 units, 30% completed 8,536 30 Direct materials, 55,400 units 310,240 318,776 30 Direct labor 131,500 450,276 30 Factory overhead 72,100 522,376 30 Goods transferred, 55,100 units 30 Bal., 2,800 units, 60% completed a. Determine the cost per equivalent unit. Round your answer to the nearest cent per equivalent unit b. Determine the cost of the units transferred to Finished Goods c. Determine the cost of units in ending Work in Process Feedback Cho The problem is asking for the total cost of the units transferred out and in ending work in process. How many equivalent units are in ending work in process? How much in resources had these units in ending work in process consumed during the current period