Cost per equivalent unit & 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 $76,160 of direct materials

ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal., 6,400 units, 40% completed Nov. 85,888 30 Direct materials, 58,000 units 764,488 678,600 30 Direct labor 863,278 98,790 136,419 999,697 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 5,100 units, 70% completed Cost per equivalent units of $11.70 for Direct Materials and $3.90 for Conversion Costs. 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 neares 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 i Cost per equivalent units of $11.70 for Direct Materials and $3.90 for Conversion Costs 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 answers to two decimal places. Direct materials cost per equivalent unit Conversion cost per equivalent unit se in costs per equlivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decima Amount Increase or Decrease Decrease v Change in direct materials cost per equivalent unit Increase v Change in conversion cost per equivalent unit