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 $35,040 of direct materials, ACCOUNT Work In Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 319,300 Nov. 1 Bal, 3,400 units, 60% completed 30 Direct materials, 31,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, 2 units 30 Bl. 2,700 units, 90% completed 40,936 360,236 393,926 440,461 33,690 46,535 2 ? 2 Based on the above data, determine each of the following amounts: 11 required, round your interim calculations to two decimat places. Hound final answers (ac) to the nearest dollar Cost of beginning work in process inventory completed in November b. Cost of units transferred to the next department during November c cost of ending work in process inventory on November 30. d. Costs per equivalent unit of direct materials and conversion induded in the November 1 beginning work in process. It required, round your answers to two decimal Son d. Costs 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 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 Decrease Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase