Cost per Equivalent Unit The folsowing information concerns production in the Forging Department for June. Al direct materials are placod into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning imventory consists of $79,560 of direct materials. a. Determine the number of units transferred to the next department. units b. Determine the costs per equlvalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials $ Cost per equivaient unit of conversion 5 c. Determine the cost of units started and completed in June