a. Cost of beginning work in process inventory completed in November. b. Cost of units transferred to the next department during November. $ c. Cost of ending work in process inventory on November 30. $ d. Costs per equivalent unit of direct materials and conversion included in the November 1 beginning work in process. If required, round your answers to two decimal places. e. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places