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 $58,580 of direct materials. ACCOUNT Work in Process-Forging Department Date Item June 1 Bal., 5,800 units, 50% completed: 30 Direct materials, 53,000 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 30 Bal., 4,600 units, 90% completed ACCOUNT NO. Balance Balance Debit Credit Debit Credit 64,380 519,400 583,780 48,900 67,524 632,680 700,204 7 7 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 i c. Determine the cost of units started and completed in June.