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 $86,250 of direct materials. Debit Credit Debit June 1 Bal.,7,500 units, 60% completed 98,850 30 Direct materials, 68,000 units761,6000 860,450 30 Direct labor 83,380 943,830 30 Factory overhead 117,300 1,061,130 30 Goods transferred, ?units ? 30 Bal., 6,000 units, 70% completed ? c. Determine the cost of units started and completed in June