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 $$18,000$ of direct materials.

Date

Item

Debit

Credit

Balance

Debit

Balance

Credit

June $1$

Bal., $1,800$ units, $60\%$ completed

$21,132$

$30$

Direct materials, $25,800$ units

$247,680$

$268,812$

$30$

Direct labor

$43,300$

$312,112$

$30$

Factory overhead

$33,740$

$345,852$

$30$

Goods transferred, $?$ units

$?$

$?$

$30$

Bal., $2,800$ units, $70\%$ completed

$?$

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

fill in the blank $1$ of $1$

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 $2$

$

Cost per equivalent unit of conversion

fill in the blank $2$ of $2$

$

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

fill in the blank $1$ of $1$

$