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 even ACCOUNT Work in Process-Forging Department Date Item ACCOUNT NO. Balance Balance Debit Credit Debit Credit June 1 Bal, 1.000 units, 60% completed 21.132 30 Direct materials, 25.800 units 247,680 268,1112 30 Direct 30 Factory Overhead 43,300 312.112 33,740 345,852 30 Goods transferred, 2 units 30 Bal. 2,000 units, 70% completed Cost per equivalent units of $9.60 for Direct Materials and $3.00 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 neat department during June c. Cost of ending work in process inventory on June 20, 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 Conversion cost per equivalent unit e. The June increase or decrease in custs per equivalent unit for direct materials and conversion from the previous month (May) (If required, round your answers to two decimal places.) Change in direct materials cost per equivalent unit Increase or Decrease Decrease Amount Change in conversion cost per equivalent unit Decrease