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ACCOUNT Work in Process-Forging Department Debit Credit Date Item Nov. 1 Bal, 1,200 units, 60% completed 30 Direct materials, 8,300 units 30 Direct labor 30

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ACCOUNT Work in Process-Forging Department Debit Credit Date Item Nov. 1 Bal, 1,200 units, 60% completed 30 Direct materials, 8,300 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 30 Bal., 900 units, 70% completed ACCOUNT NO. Balance Debit Credit 20,856 145,356 164,306 184,502 ? ? 124,500 18,950 20,196 ? The above information concerns production in the Forging Department for November. All direct materials are placed in process at the beginning of production. Do not use $ or commas in your answers. What is the Direct Materials Cost Per Equvalent Unit? What is the Conversion cost per equivalent unit? What is the cost of the beginning work in process completed during May? 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)

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