Costs per Equivalent Unit and Production Costs process. The beginning inventory consists of $$18,000$ of direct materials.

ACCOUNT Work in Process$-$Forging Department

ACCOUNT NO$.$

$\backslash$table$[[$Date Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$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,,? $?,?,],[30$ Bal., $2,800$ units, $70\%$ completed,$*,,?,]]$

Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

a$.$ Cost of beginning work in process inventory completed in June

$$

b$.$ Cost of units transferred to the next department during June

$ $$

c$.$ Cost of ending work in process inventory on June $30$

$$

d$.$ Costs per equivalent unit of direct materials and conversion included in the June $1$ beginning work in process $($If required, round your answers to two decimal places.$)$

Direct materials cost per equivalent unit $

Conversion cost per equivalent unit : $$

$\backslash$table$[[,$Increase or Decrease,Amount$],[$Change in direct materials cost per equivalent unit,,$