Costs per Equivalent Unit and Production Costs

materials.

ACCOUNT Work in Process$-$Forging Department

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 irventory completed in June

$x$

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

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

d$.$ Costs per equivalent unit of direct materials and conversion induded in the June $1$ beginning work in process $($If required, round your answers to two decimal places.$)$

Direct materials cost per equivalent unit :

Conwersion cost per equivalent unit $