The following information concerns production in the Forging Department for June. All direct materials are place incurred evenly throughout the process. The beginning inventory consists of $$18,000$ of direct materials.

$\backslash$table$[[$ACCOUNT Work in Process$-$Forging Department,ACCOUNT NO$.],[$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,,,?,$]]$

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 calculat 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 $30$

$3$ more Check My Work uses remaining

All work saved.