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 $9.000 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Date Item Debit Balance Credit Debit Credit Now 1 Bal. 900 units, 60% completed 10.566 30 Direct materials, 12,900 units 123,840 114.406 30 Director 21.650 155,056 30 Factory overhead 16,870 122.926 30 Goods transferred, 2 units 30 Bal 1.400 units, 70% completed 2 Cost per event units of $9.60 for Direct Materials and $3.00 for conversion Costs Based on the above data determinach of the following amounts Frequired, round your interim calculations to the decimal acestund finans() to the rest a. Cost of beginning word in process lovestory competed in November b. Coute un transferred to the situatan during me Cost per equivalent units of $9.60 for Direct Materials and $3.00 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 final answers (ac) to the nearest dollar 4. Cost of beginning work in process inventory completed in November 1. Cost of units transferred to the next department during November E cost of ending work in process inventory on Neovember 30, di Costa per equivalent unit of direct materials and conversion included 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 Amount e. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your owners to the decimal places Increase or Decrease Change in direct materiale cost per equivalent unit Change in conversion cost per equivalent unit