Costs per Equivalent Unit and Production Costs the process. The beginning inventory consists of $$73,080$ of direct materials.

$\backslash$table$[[$Date$,$ACCOUNT Work in Process$-$Forging Department,ACCOUNT NO$.],[$Item$,$Debit,Credit,Balance$],[$Debit$,$Credit$],[$Nov$.,1$ Bal., $8,400$ units, $30\%$ completed,,,$78,372,],[,30$ Direct materials, $76,000$ units,$638,400,,716,772,],[,30$ Direct labor,$73,800,,790,572,],[,30$ Factory overhead,$101,914,,892,486,],[,30$ Goods finished, $?$ units,,?,?,$],[,30$ Bal., $6,700$ units, $70\%$ completed,,,?,$]]$

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 beainning 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