Cost per Equivalent Unit throughout the process. The beginning inventory consists of $67,130 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. 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 $ x c. Determine the cost of units started and completed in June. $ Feedback - Check My Work b. Determine the cost of materials and conversion. Are the equivalent units the same for materials and conversion? When are materials added in the process? c. In order for a unit to be completed it must be complete with respect to materials and conversion in the process