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Costs per Equivalent Unit and Production Costs 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 $57,240 of direct materials. ACCOUNT Work In Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov 1 Bal., 5,400 units, 60% completed 66,636 30 Direct materials, 49,000 units 509,600 576,236 30 Direct labor 63,920 640,156 30 Factory overhead 88,270 > 728,426 30 Goods Teished, units 30 Bll., 4300 units, 90% completed 2 2 Cost per equivalent units of $10.40 for Direct Materials and $3.00 for Conversion Conts. Based on the above data, termine each of the flowing onants It required, round your interim calculations to two decimal places. Round fou nowers (c) to the nearest dollar Com or beginning work in process inventory como November cs Net 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 Conversion cost per equivalent unit 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 ar Decrease Amount Change in direct materials cost per equivalent unit Decrease Change in conversion cost per equivalent unit Increase Tack Check My Work A How much more percentage amount) needed to be done to the beginning work in process units to make the units to complete to transfer to the next department? Did these units require more material.com or more conversion Cou? How much terms of com has been done to these units in the pror period In order to unites to be transferred to the next department, the units have to be complete with respect to bom materia and conversion c. Who are materials and in the process? How come are the units wonding inventory with spect to matriat? How come we the unto mending mventory with inspect to coewersion 4. Materials and conversion costs to be located among the equivalent units. Alohe number of equatent units the same formaterials and conversion Comote the cost equivalent it for August and November