Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts. If required, round your

interim calculations to two decimal places. Round final answers $($a$-$c$)$ to the nearest

dollar.

a$.$ Cost of beginning work in process inventory completed in June

$

b$.$ Cost of units transferred to the next department during June

$