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 $53,900 of direct materials ACCOUNT Work In Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov 1 Bal, 4 900 units, 80% completed 63,308 30 Direct materials, 45,000 units 486,000 549,308 30 Direct labor 46,640 595,948 30 Factory overhead 64,410 2 660,358 30 Goods finished, 2 units 2 30 Bal., 3.900 units, 60% completed 2 a. Determine the number of units transferred to the next department units b. Determine the costs per equivalent unit of direct materials and conversion 1f 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