$cos$

Costs per Equivalent Unit and Production Costs $$9,000$ of direct materials.

$\backslash$table$[[$Date$,$AccoUNT Workin Process$-$fon:,Debit,Credit,Balance$],[$Debit$,$cradit$],[$Nov$.,1$ Bal. $900$ units, $60\%$ completed,,,$10,566,],[30$ Direct materials, $12,900$ units,$123,840,,134,405,],[30$ Direct labor,$21,650,,156,056,],[30$ Factory overhead,$16,870,,172,926,],[30$ Goods transferred, $?$ units,,?,?,$],[30$ Bal., $1,400$ units, $70\%$ completed,,,?,$]]$

Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your Interm calculations to two dedmal 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.

$q,$

c$.$ Cost of ending work In process Inventory on November $30.$

$3$

d$.$ Costs per equivalent unit of direct materals and converslon included in the November $1$ beglinning 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.

Change in direct materlals cost per equivalent unit

Change in conversion cost per equivalent unit