List the errors in the computation of equivalent dunits 1or conversion Costsoe id ing Department for June EX 20-14 Cost per equivalent unit The following information concerns production in the Forging Department for Novem- ber. 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 $9,000 of direct materials. OBJ. 2 a. 12,400 units Show Me How ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Credit Debit Credit Date Item 10,566 134,406 156,056 172,926 Nov. | 1 | Bal, 900 units, 60% completed 30 Direct materials, 12,900 units 30 Direct labor 30 Factory overhead 30 Goods transferred, 2 units 301 Bal., 1,400 units, 70% completed 123,840 21,650 16,870 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