conversion costs are incurred evenly throughout the process. The beginning inventory consists of $51,750 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 4,500 units, 40% completed 57,330 30 Direct materials, 41,000 units 459,200 516,530 30 Direct labor 57,770 574,300 30 Factory overhead 79,766 ? 654,066 30 Goods finished, ? units ? 30 Bal., 3,600 units, 80% completed ? Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal 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. $ c. Cost of ending work in process inventory on November 30. d. Costs per equivalent unit of direct materials and conversion included in the November 1 beginning work in process. If required, round your a places. Direct materials cost per equivalent unit $ Conversion cost per equivalent unit $ Check My Work