e Book The following in production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $9,000 of direct materials Print Itenm concerns production in the Forging Department for November. All direct materials are placed into the at the of ACCOUNT Work in f ACCOUNT NO. Balance Debit Credit Date Item Debit Credit 1 Bal., 900 units, 60% completed 30 Direct materials, 12,900 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 30 Bal, 1,400 units, 70% completed Nov. 123,840 21,650 16,870 10,566 134.406 156,056 172,926 Cost per equivalent units of $9.60 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. $ 11,646 | b. Cost of units transferred to the next department during November. $ 156,240 x Next Pre