ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. Bal., 1,200 units, 60% completed 20,856 30 Direct materials, 8,300 units 124,500 145,356 30 Direct labor 18,950 164,306 30 Factory overhead 20,196 184,502 30 Goods transferred, ? units 30 Bal., 900 units, 70% completed The above information concerns production in theForging Department for November. All direct materials are placed in process at the beginning of production. D not use $ or commas in your answers. What is the Direct Materials Cost Per Equvalent Unit? 15 What is the Conversion cost per equivalent unit? 4.6 What is the cost of the beginning work in process completed during May? 23064 What is the cost of the ending work in process? What is the amount of the costs transfered to Finished Goods (or the next department)