Cost per Equivalent Unit The following information concerns production in the Forging Department for June. 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 $93,600 of direct materials. ACCOUNT Work in ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit June 1 Bal., 7,200 units, 30% completed 98,136 30 Direct materials, 66,000 units 838,200 936,336 30 Direct labor 65,110 1,001,446 30 Factory overhead 89,902 1,091,348 30 Goods transferred, ? units ? ? 30 Bal., 5,800 units, 90% completed ? a. Determine the number of units transferred to the next department. fill in the blank 1 of 1 67,400 units b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials fill in the blank 1 of 2$ 12.7 Cost per equivalent unit of conversion fill in the blank 2 of 2$ 2.29 c. Determine the cost of units started and completed in June. fill in the blank 1 of 1$ 60,200