Costs per Equivalent Unit and Production Costs

inventory consists of $$18,000$ of direct materials.

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

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

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

$

c$.$ Cost of ending work in process inventory on June $30$

$

Direct materials cost per equivalent unit

Conversion cost per equivalent unit $