Cost per Equivalent Unit are incurred evenly throughout the process. The beginning inventory consists of $$95,580$ of direct materials.

a$.$ Determine the number of units transferred to the next department. units

b$.$ Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places.

Cost per equivalent unit of direct materials :

Cost per equivalent unit of conversion $

c$.$ Determine the cost of units started and completed in June.