eu every unuyhout the process. The beginning inventory consists of $60,270 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 4, 100 units, 40% completed 63,714 30 Direct materials, 37,000 units 532,800 596,514 30 Direct labor 36,160 632,674 30 Factory overhead 49,926 7 682,600 30 Goods finished, 2 units 2 30 Bal., 3,300 units, 90% completed a. Determine the number of units transferred to the next department. units ? b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November. eu every unuyhout the process. The beginning inventory consists of $60,270 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 4, 100 units, 40% completed 63,714 30 Direct materials, 37,000 units 532,800 596,514 30 Direct labor 36,160 632,674 30 Factory overhead 49,926 7 682,600 30 Goods finished, 2 units 2 30 Bal., 3,300 units, 90% completed a. Determine the number of units transferred to the next department. units ? b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November