Cost per Equivalent Unit 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,Deblt,Credit,$\backslash$table$[[$Balance$],[$Deblt$]],\backslash$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,,?,?,$],[30,Ba{l}_{1,}2,800$ units, $70\%$ 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.