The following information concerns production in the Forging Department for June. Alt 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 s120,700 of direct materials a. Determine the number of unts transferred to the next department. units b. Detemine the costs per equivalent unit of direct matenials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials 4 Cost per equivatent unit of conversion s c. Determine the cost of units started Jnd completed in June