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 $9,000 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 900 units, 60% completed					10,566
	30	Direct materials, 12,900 units	123,840				134,406
	30	Direct labor	21,650				156,056
	30	Factory overhead	16,870				172,926
	30	Goods transferred, ? units			?		?
	30	Bal., 1,400 units, 70% completed					?

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 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. $