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 att beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $100,800 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 9,600 units, 60% completed 30 Direct materials, 87,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, ? units 30 Bal., 7,700 units, 80% completed 118,080 1,014,180 1,130,450 1,291,010 896,100 116,270 160,560 Cost per equivalent units of $10.30 for Direct Materials and $3.10 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