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 i throughout the process. The beginning inventory consists of $47,300 of direct materials. ACCOUNT Work in Process ACCOUNT NO. Forging Department it_ Balance Date Item Debit Credit Debit Credit Bal., 51,041 472,241 30ect 524,321 4,300 Nov. 1 units, 30% completed Direct materials, 421.200 39,000 units Direct 52,080 labor 71,910 overhead Goods 30 finished, ? units Bal., 3,400 30 units, 80% completed 30 Factory ? 596,231 Cost per equivalent units of $10.80 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 (a-c) to the nearest dollar. a. 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 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 Amount