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 $128,310 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 9, 100 units, 40% completed 140,322 30 Direct materials, 83,000 units 1,153,700 1,294,022 30 Direct labor 125,280 1,419,302 30 Factory overhead 173,002 1,592,304 30 Goods finished, 2 units 30 Bal., 7,300 units, 90% 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 > 7 Determine the cost of units started and completed in November