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 $80,520 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit June 1 Bal., 6,100 units, 30% completed 86,559 30 Direct materials, 56,000 units 30 Direct labor 30 Factory overhead 30 Goods transferred, ? units 722,400 84,670 116,916 808,959 893,629 1,010,545 ? ? 30 Bal., 4,900 units, 80% completed ? a. Determine the number of units transferred to the next department. 57,200 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 $ 12.9 3.53 X c. Determine the cost of units started and completed in June.