Costs per Equivalent Unit and Production CostsThe 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 $$110,490$ of direct materials. ACCOUNT Work in Process Forging Department ACCOUNT NO$.$DateItemDebitCreditBalanceDebitCreditNov$\mathrm{.}1$Bal., $8,700$ units, $50\%$ completed $121,80030$Direct materials, $79,000$ units$987,5001,109,30030$Direct labor$92,1401,201,44030$Factory overhead$127,2351,328,67530$Goods finished, $?$ units? $?30$Bal., $7,000$ units, $70\%$ completed $?$ Based on the above data, determine each of the following amounts.If required, round your interim calculations to two decimal places. Round final answers $($a$-$c$)$ to the nearest dollar.a$.$ Cost of beginning work in process inventory completed in November.$fill in the blank $1$b$.$ Cost of units transferred to the next department during November.$fill in the blank $2$c$.$ Cost of ending work in process inventory on November $30.$$fill in the blank $3$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$fill in the blank $4$Conversion cost per equivalent unit$fill in the blank $5$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 DecreaseAmountChange in direct materials cost per equivalent unit$fill in the blank $7$Change in conversion cost per equivalent unit$fill in the blank $9$