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 $73,700 of direct materials. ACCOUNT NO. ACCOUNT Work in Process-Forging Department Balance Credit Debit Date Item Debit Credit 82,075 Nov. 1 Bal., 6,700 units, 50% completed 658,800 740,875 30 Direct materials, 61,000 units 809,965 69,090 30 Direct labor 95,412 905,377 30 Factory overhead 30 Goods finished, 2 units ? 30 Bal., 5,400 units, 80% completed a. Determine the number of units transferred to the next department. 62, 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