1 Bal., 9,200 units, 80% completed 149,408 30 Direct materials, 84,000 units 1,083,600 1,233,008 30 Direct labor 135,760 1,368,768 30 Factory overhead 187,472 ? 1,556,240 30 Goods finished, ? units ? 30 Bal., 7,400 units, 60% completed ?

The following information concerns production in the Forging Department for November. All direct materials are place into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $121,440 of direct materials. 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. c. Determine the cost of units started and completed in November. f