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 $71,760 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 7,800 units, 40% completed 78,312 30 Direct materials, 71,000 units 631,900 710,212 30 Direct labor 68,780 778,992 30 Factory overhead 30 Goods finished, ? units 94,988 ? 873,980 ? 30 Bal., 6,200 units, 80% completed ? a. Determine the number of units transferred to the next department. 72,600 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.