Cost per Equivalent Unit The following information concems production in the Forging Department for Jone. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $16,000 of direct materials. a. Determine the number of units transterred 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 equlvalent unit of direct materials i X Cost per equivalent unit of conversion $ c. Determine the cost of units started and completed in June