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 $117,480 of direct materials. ACCOUNT Work in Process-Forging Department Date Item ACCOUNT NO. Balance Balance Credit Debit Credit Debit June 1 Bal., 8,900 units, 70% completed 139,908 30 Direct materials, 81,000 units 1,053,000 1,192,908 30 Direct labor 30 Factory overhead 30 Goods transferred, ? units 125,610 173,461 1,318,518 1,491,979 ? ? 30 Bal., 7,100 units, 60% 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 $ Cost per equivalent unit of conversion $ c. Determine the cost of units started and completed in June.