Cost per Equivalent Unit 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 $71,020 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit June 1 Bal., 5,300 units, 30% completed 75,472 30 Direct materials, 48,000 units 628,800 704,272 30 Direct labor 60,940 765,212 30 Factory overhead 84,147 849,359 30 Goods transferred, ? units 30 Bal., 4,200 units, 60% completed a. Determine the number of units transferred to the next department. 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.