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Cost per Equivalent Unit The following information concerns production in the Forging Department for November. 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 544,400 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO. Date Balance Trem Debit Credit Debit Credit Nov. 1 Bal.4,000 units, 60% completed 53,520 30 Direct materials, 36.000 units 392,400 145,920 30 Direct labor 50,500 506,460 30 factory overhead 83,604 7 590,064 30 Goods finished, 2 units 2 30 Bal., 3.200 units, 80% completed 7 a. Determine the number of units transferred to the next department unts b. Determine the costs per equivalent unit of direct materials and conversion. It required, round your answer to two decimal places Gost per equivalent unit of direct materials Cout per equivalent unit of conversion Determine the cost of units started and completed in November Multiple Production Department Factory Overhead Rates Spotted Cow Dairy Company manufactures the products whole mul skimmilk, and creams to production deportes, Bending wid Pack The Factory overhead for Spotted Cow Dairy is $605,700 The three products consume both machine how and red labor hours in the two production department stolom Direct Labor Hours Machine Hours Blending Department Whole milk 100 1,090 Sommik 70 510 Cream 390 690 240 1,700 2,650 Packing Department Whole milk 1,630 Skim milk 250 1,000 Cream 225 1,070 715 3,700 Total 2.415 6,350 The management of Spotted Cow Dairy Company now plans to use the mattiple production department factory a vite method. The total factory overad sciated with wach department is as follows: Blending Department $506,000 71 00 Total 2,415 6,350 The management of Spotted Cow Dairy Company now plans to use the multiple production denartment factory overhead tate method. The total factory overhead cated with each department is as follows: Blending Department Packing Department Total 5,106,000 299,700 5605,700 Required: If required, round all amounts to the nearest dosta 1. Determine the multiple production department factory overhead rates, using direct labor hours for the Bundong Department and machine hours for the Packing Department Blending Department per direct labor hour Packing Department per machine hour 9. Determine the product factory overhead costs, using the multiple production department ratesamt). whole milk Skim milk Cream Blending Department factory overhead Pading Department factory overhead Total factory overhead