The following information concerns production in the forging Department for November. All direct materials are placed into the process at the beginning of produ conversion costs are incurred evenly throughout the process. The beginning inventory consists of $64,800 of direct materials. a. Determine the number of units transferred to the next department. units b. Determine the costs per equivalent unit of direct materials and conversion. If repuired, round your answer to two decimal places. c. Determine the cost of units started and completed in November. 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "0". When computin per equivalent units, round to two decimal places. Total units to be assigned costs Cost Information Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 7 Check My wonk 1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory. 2. Assuming that the luly 1 work in process inventory includes $12,760 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent