he 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 $128,640 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 9,600 units, 50% completed					144,000
	30	Direct materials, 87,000 units	1,148,400				1,292,400
	30	Direct labor	126,170				1,418,570
	30	Factory overhead	174,229				1,592,799
	30	Goods finished, ? units			?		?
	30	Bal., 7,700 units, 90% 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 ______

b. Cost of units transferred to the next department during November. $fill in the blank _____

c. Cost of ending work in process inventory on November 30. $fill in the blank ______

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
Conversion cost per equivalent unit	$fill in the blank

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 Decrease	Amount
Change in direct materials cost per equivalent unit	Decrease	$fill in the blank
Change in conversion cost per equivalent unit	Increase	$fill in the blank