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 product conversion costs are incurred evenly throughout the process. The beginning inventory consists of $94,250 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit Nov. 1 Bal., 6,500 units, 50% completed 105,625 30 Direct materials, 59,000 units 837,800 943,425 30 Direct labor 93,340 1,036,765 30 Factory overhead 128,888 1,165,653 30 Goods finished, ? units 30 Bal., 5,200 units, 90% completed a. Determine the number of units transferred to the next department. 60,300 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 $ 14.2 Cost per equivalent unit of conversion 3.77 X c. Determine the cost of units started and completed in November. 2,993.88 X Feedback Previous Next > Check My Work 1 more Check My Work uses remaining. Save and Exit Submit Assignment for Grading