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 $78,660 of direct materials. ACCOUNT Work in ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 6,900 units, 40% completed 88,320 30 Direct materials, 63,000 units 699,300 787,620 30 Direct labor 98,190 885,810 30 Factory overhead 135,594 ? 1,021,404 30 Goods finished, ? units ? 30 Bal., 5,500 units, 60% 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.