Cobts per Equlvalent Unit and Production Costs The following information concerns production in the Forging Department for November, All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $54,450 of direct materials. Cost per equivalent units of $11.80 for Direct Materials and $3.80 for Conversion Costs. Based on the above data, determine each of the following amounts: If requlfed, round your interim calculations to two decimal places, Round final answers (a-c) to the nearest dollar. a. Cost of beginning work in process imventory completed in November. 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. d. Costs per equivalent unit of direct materials and conversion induded in the November 1 beginning work in process. If fequared, round yeur answers to two decimal places. e. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round