Athena has two main processes, forging and assembly. Data for June are as follows: L Opening work in process Units started during the period Closing work in process Materials costs incurred during the period Conversion costs incurred during the period Forging 12,000 units with 80% of materials added and are 40% converted. It includes $62,000 direct material costs and $53,000 conversion cost. 23,000 8,000 units that are 90% complete with respect to direct material and 50% complete with respect to conversion. $160,300 $195,000 Assembly 10,000 units with 70% of materials added and are 60% converted. It includes $38,000 direct material costs and $44,000 conversion cost. 27,000+ 9,000 units that are 90% complete with respect to direct material and 60% complete with respect to conversion. $171,380+ $109,640 Required: 1. Using the weighted-average method, calculate the following for the assembly department:+ (a) The cost per equivalent unit. (10 marks) (b) The cost of goods completed and transferred out during June. (4 marks) (c) The cost of ending work in process inventory in June. (5 marks) 2. Prepare a journal entry to record the transfer of the cost of goods completed and transferred out of the assembly department during June. (5 marks)