Lost 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 $52,250 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov 1 Bab, 5,500 units, 40% completed 60,390 30 Direct materials, 50,000 units 460,000 520,390 30 Direct labor 82,960 603,350 30 Factory overhand 114,564 717,914 30 Goods finished, 2 units 30 Bal, 4,400 units, 20% completed 2 a. Determine the number of units transferred to the next department units b. Determine the costs por 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