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

$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$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. 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 $

Cost per equivalent unit of conversion $

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