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 $46,200 of direct materials. ACCOUNT Work in ProcessForging Department ACCOUNT N0. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 3,300 units, 30% completed 48,576 30 Direct materials, 30,000 units 414,000 462,576 30 Direct labor 33,650 496,226 30 Factory overhead 46,475 ? 542,701 30 Goods nished, 3 units ? D 30 Ba|,, 2,600 units, 90% completed .7 a. Determine the number of units transferred to the next department. X 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 $- X Cost per equivalent unit of conversion -, 86.54 X c. Determine the cost of units started and completed in November. $ 50,139,902 x