EX 17-15 Costs per equivalent unit and production costs Obj. 2, 4 VA. $11,646 Based on the data in Exercise 17-14, determine the following: A. Cost of beginning 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 E. The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month Obj. 2, 4 EX 17-16 Cost of production report EX 17-14 Cost per equivalent unit The 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 in- curred evenly throughout the process. The beginning inventory consists of $9,000 of direct materials. Obj. 2 A. 12,400 units ACCOUNT Work in Process-Forging Department ACCOUNT NO. SHOW ME HOW Balance Date Item Debit Credit Debit Credit Nov. | 1 | 30 Direct materials, 12,900 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 301 Bal, 1,400 units, 70% completed Bal., 900 units, 60% completed 123,840 21,650 16,870 10,566 134,406 156,056 172,926 A: Determine the number of units transferred to the next department B. Determine the costs per equivalent unit of direct materials and conversion. C. Determine the cost of units started and completed in November. EXERCISE 17-15 Chapter 17 B. E