Costs per Equivalent Unit and Production Costs

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 $$18,000$ of direct materials.

Date

Item

Debit

Credit

Balance

Debit

Balance

Credit

June $1$

Bal., $1,800$ units, $60\%$ completed

$21,132$

$30$

Direct materials, $25,800$ units

$247,680$

$268,812$

$30$

Direct labor

$43,300$

$312,112$

$30$

Factory overhead

$33,740$

$345,852$

$30$

Goods transferred, $?$ units

$?$

$?$

$30$

Bal., $2,800$ units, $70\%$ completed

$?$

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

fill in the blank $1$ of $1$

$

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

fill in the blank $1$ of $1$

$

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

fill in the blank $1$ of $1$

$

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

Direct materials cost per equivalent unit

fill in the blank $1$ of $2$

$

Conversion cost per equivalent unit

fill in the blank $2$ of $2$

$

e$.$ The June increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month $($May$)($If required, round your answers to two decimal places.$)$

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

fill in the blank $1$ of $4$

DecreaseIncrease

fill in the blank $2$ of $4$

$

Change in conversion cost per equivalent unit

fill in the blank $3$ of $4$

DecreaseIncrease

fill in the blank $4$ of $4$

$