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 $78,210 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit June 1 Bal., 7,900 units, 30% completed 84,846 30 Direct materials, 72,000 units 698,400 783,246 30 Direct labor 93,660 876,906 30 Factory overhead 129,350 1,006,256 30 Goods transferred, 2 units ? ? 30 Bal., 6,300 units, 90% completed ? a. Determine the number of units transferred to the next department. 73,600 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. x