EX $18-14$ 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 $$18,000$ of direct materials.

ACCOUNT Work in Process$-$Forging Department

ACCOUNT NO$.$

a$.$ Determine the number of units transferred to the next department.

b$.$ Determine the costs per equivalent unit of direct materials and conversion.

c$.$ Determine the cost of units started and completed in June.

Obj. $2$