ACCOUNT Wing D C ACCOUNT NO 30 30 Factory M Gra 321,400, 70% compat Cost per equivalent units of 19.60 for Dect Materials and $3.00 for Conversan Cas If required, round your a calculations to two desime pieces found fine (4) Cast of units transferred to the next department during embr 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 tegnning work in process. If required, round your answers to two Direct materials cost per equivalent unit Conversion cost per equivalent un The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. It required, round your answers to two decimal plac Increase or Decrease Amount