Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information cancerning production, are as follows. All direct materials are placed in process at the beginning of production. 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 beginining inventory consists of $47,880 of direct materials. a. Determine the number of units transferred to the next department. units b. Determine the costs per equivalent unit of direct materiais and conversion. If required, round your answer to two decimal places. Based on the above data, determine each of the following amounts. If required, round your interim calculations to two decimal places, Rlound 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. s c. Cost of endine 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 answers to two decimal place: Direct materials cost per equivalent unit \$ Conversion cost per equivalent unit