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. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit June 1 Bal., 1,800 units, 60% completed 21,132 30 Direct materials, 25,800 units 247,680 268,812 30 Direct labor 30 Factory overhead 30 Goods transferred, ? units 43,300 33,740 312,112 345,852 ? ? 30 Bal., 2,800 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 next department during June c. Cost of ending work in process inventory on June 30 $ 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 costs 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 Change in conversion cost per equivalent unit Increase or Decrease Amount