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

Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places. Round

final answers $(a-c)$ to the nearest dollar.

a$.$ Cost of beginning work in process inventory completed in June

$

b$.$ Cost of units transferred to the next department during June

$

c$.$ Cost of ending work in process inventory on June $30$

$

d$.$ Costs per equivalent unit of direct materials and conversion included in the June $1$ beginning work in process $($If required, round your answers to

two decimal places.$)$

Direct materials cost per equivalent unit $

Conversion cost per equivalent unit $

e$.$ The June increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month $($May$)($If required, round

your answers to two decimal places.$)$