into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $86,250 of direct materials.Debit Credit DebitJune 1 Bal.,7,500 units, 60% completed 98,85030 Direct materials, 68,000 units761,6000 860,45030 Direct labor 83,380 943,83030 Factory overhead 117,300 1,061,13030 Goods transferred, ?units ?30 Bal., 6,000 units, 70% completed ?a. Determine the number of units transferred to the next department 69500 unitsb. Determine the costs per equivalent unit of direct materials and conversion. Enter your answer to two decimal places. For example, $8.647 would be entered as 8.65 and 85 cents would be entered as 0.85.Cost of equivalent unit of direct materials: $11.2Cost of equivalent unit of conversion: $2.9c. Determine the cost of units started and completed in June.$
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