Item 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 incurred evenly throughout the process. The beginning inventory consists of $81,170 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Debit Credit Debit Credit Nov. 1 Bal., 7,900 units, 80% completed 30 Direct materials, 72,000 units 227,200 825,002 30 Direct labor 80,580 905,582 30 Factory overhead 111,292 7 1,016,164 30 Goods finished, 2 units 30 Bal., 6.300 units, 60% completed a. Determine the number of units transferred to the next department 97,802 ? 7 b. Determine the cost per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in November