Costs per Equivalent Unit and Production Costs 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 $74,820 of direct materials. ACCOUNT NO ACCOUNT Work in Process-Forging Date Item Nov. Balance Debit Credit Debit Credit 1 BaL, 5,800 units, 70% completed 30 Direct materials, 53,000 units 30 Direct labor 30 Factory overheacd 30 Goods finished, 2 units 30 Bal., 4,600 units, 70% completed 94,970 758,070 816,340 80,466 ?896,806 673,100 58,270 Based on the above data, determine each of the follawing amounts. If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar a. Cost of beginning work in process inventory completed in November b. Cast of units transferred to the next department during November c. Cost of ending work in process inventory on November 30 d. Casts per equivalent unit of direct materials and conversion induded in the November 1 beginning work in process. If required, round your answers to two decimal places. Direct materials cost per equivalent unit Conversion cost per equivalent unit e. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit