ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 9,800 units, 50% completed 132,790 30 Direct materials, 89,000 units 1,032,400 1,165,190 30 Direct labor 138,440 1,303,630 30 Factory overhead 191,176 ? 1,494,806 30 Goods finished, 2 units 30 Bal., 7,800 units, 70% completed 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 answ Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November. per Equivalent Unit The following information concerns production in the Forging Department for November. All direct materials ar beginning inventory consists of $115,640 of direct materials. ACCOUNT Work in Prococc Coming