ACCOUNT Work in Process-Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit 10,566 134,406 156,056 172,926 Nov. 1 Bal., 900 units, 60% completed 30 Direct materials, 12,900 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 30 Bal., 1,400 units, 70% completed 123,840 21,650 16,870 Cost per equivalent units of $9.60 for Direct Materials and $3.00 for Conversion Costs Based on the above data, determine each of the following amounts If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar 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 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. Direct materials cost per equivalent unit Conversion cost per equivalent unit 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. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit