The following information concerns production in the Forging Department for June. The Forging Department uses the average cost method ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit June 1 Bal., 2,900 units, 10% completed 14,324 30 Direct materials, 67,000 units 515,900 530,224 30 Direct labor 221,000 751,224 30 Factory overhead 121,200 872,424 30 Goods transferred, 66,600 units 30 Bal., 3,300 units, 80% completed a. Determine the cost per equivalent unit. Round your answer to the nearest cent. x per equivalent unit ? ? ? S b. Determine the cost of the units transferred to Finished Goods. s c. Determine the cost of units in ending Work in Process. $