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 $83,660 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 9,400 units, 30% completed 90,710 30 Direct materials, 86,000 units 748,200 838,910 30 Direct labor 97,820 936,730 30 Factory overhead 135,088 ? 1,071,818 30 Goods finished, ? units ? 30 Bal., 7,500 units, 60% completed ? a. Determine the number of units transferred to the next department. 87,900 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 $ 7.71 Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November. $