Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round linal answers $($a$-$c$)$ to the nearest dollar.

a$.$ Cost of beginning work in process irrventory completed in Nowember.

$$

b$.$ Cost of units transferred to the next department during Nowember.

$

c$.$ Cost of ending work in process irrventory on November $30.$

$

Direct materials cost per equivalent unit.

Conversion cost per equivalent unit.

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

Change in conwersion cost per equivalent unit

$

$$