Cost per Equivalent Unit 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 $48,750 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit ? Nov. 1 Bal., 4,600 units, 30% completed 51,934 30 Direct materials, 42,000 units 432,600 484,534 30 Direct labor 44,840 529,374 30 Factory overhead 61,912 591,286 30 Goods finished, 2 units 30 Bal., 3,700 units, 80% completed ? a. Determine the number of units transferred to the next department. units ? $ b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November