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 ACCOUNT NO. Balance Balance Date Item Debit Credit Debit 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. 24,800 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 9.60 3.00 c. Determine the cost of units started and completed in June. $ 972,708 X