The following information concerns production in the Forging Department for June. The Forging Department uses the weighted average cost method.

ACCOUNT Work in Process$$Forging Department ACCOUNT NO$.$

Balance

Date Item Debit Credit Debit Credit

June $1$ Bal., $3,600$ units, $20\%$ completed $19,206$

$30$ Direct materials, $83,200$ units $698,880718,086$

$30$ Direct labor $298,0001,016,086$

$30$ Factory overhead $163,4001,179,486$

$30$ Goods transferred, $82,600$ units $??$

$30$ Bal., $4,100$ units, $70\%$ completed $?$

a$.$ Determine the cost per equivalent unit. Round your answer to the nearest cent.

$fill in the blank $1$ per equivalent unit

b$.$ Determine cost of units transferred to Finished Goods.

$fill in the blank $2$

c$.$ Determine the cost of units in ending Work in Process.

$fill in the blank $3$