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 $60,270 of direct materials. ACCOUNT Work in ProcessForging ACCOUNT N0. Department Baiance Date Item Debit Credit Debit Credit Nov. 1 Ba|., 4,100 units, 40% completed 65,846 30 Direct materials, 3?,000 units 532,800 598,646 30 Direct labor 57,520 656,166 30 Factory overhead 79,435 ? 735,601 30 Goods finished, 3 units ? 30 Bal., 3,300 units, 90% completed ? 3. 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. $' l