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 ProcessForging Department ACCOUNT NO.

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			?

a. Determine the number of units transferred to the next department. fill in the blank 1 of 1 units

b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials fill in the blank 1 of 2$ Cost per equivalent unit of conversion fill in the blank 2 of 2$

c. Determine the cost of units started and completed in June. fill in the blank 1 of 1$