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 $54,060 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal. 5.300 units, 50% completed 62.010 30 Direct materials, 48,000 units 400,000 542,010 30 Direct labor 64,310 606,320 30 Factory overhead 80.799 695,119 30 Goods nished, 2 units I 30 Bali, 4,200 units, 70% completed a. Determine the number of units transferred to the next department units b. Determine the cats per equivalent unit of direct materials and conversion. It 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