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 $88,400 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Debit Date Item June 1 Bal., 6,800 units, 40% completed 30 Direct materials, 62,000 units 30 Direct labor 30 Factory overhead 30 Goods transferred, ? units 30 Bal., 5,400 units, 70% completed V Debit 787,400 70,390 97,206 Credit ? 95,200 882,600 952,990 1,050,196 a. Determine the number of units transferred to the next department. units ? ? Balance Credit 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.

Cost per Equivaient Unit The following information concerns production in the Forging Department for June. Al 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 $88,400 of direct materials. 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 5 Cost per equvalent unit of conyersion s c. Determine the cost of units started and completed in June