beginning inventory consists of $$18,000$ of direct materials.

ACCOUNT Work in Process$-$Forging Department

ACCOUNT No$.$

Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places. Round final answers $($a$-$c$)$ to the nearest dollar.

a$.$ Cost of beginning work in process inventory completed in June

$

b$.$ Cost of units transferred to the next department during June

$

c$.$ Cost of ending work in process inventory on June $30$

$

d$.$ Costs per equivalent unit of direct materials and conversion included in the June $1$ beginning work in process $($If required, round your answers to two decimal places.$)$

Direct materials cost per equivalent unit :

Conversion cost per equivalent unit $

e$.$ The June increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month $($May$)($If required, round your answers to two decimal places.$)$

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

$

Change in conversion cost per equivalent unit

$