Cost per Equivalent Unit inventory consists of $43,610 of direct materials. ACCOIINT Work in Process-Forninn Denartment ACCOIIN NO. 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 s c. Determine the cost of units started and completed in June