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 $65,720 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 6,200 units, 60% completed 74,648 30 Direct materials, 56,000 units 576,800 651,448 30 Direct labor 60,880 712,328 30 Factory overhead 30 Goods finished, ? units 84,070 ? 796,398 ? 30 Bal., 5,000 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 c. Determine the cost of units started and completed in November.