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 $103,880 of direct materials. ACCOUNT Work in Process-Forging Department Date Item Debit Credit ACCOUNT NO. Balance Debit Balance Credit June 1 Bal., 9,800 units, 80% completed 121,128 30 Direct materials, 89,000 units 925,600 1,046,728 30 Direct labor 30 Factory overhead 87,110 1,133,838 120,304 1,254,142 30 Goods transferred, 2 units 30 Bal., 7,800 units, 90% completed 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 s Cost per equivalent unit of conversion $ c. Determine the cost of units started and completed in June. Check My Work Previous Next