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 $125,020 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 9,400 units, 50% completed					135,830
	30	Direct materials, 86,000 units	1,118,000				1,253,830
	30	Direct labor	89,160				1,342,990
	30	Factory overhead	123,120		?		1,466,110
	30	Goods finished, ? units					?
	30	Bal., 7,500 units, 70% completed					?

a. Determine the number of units transferred to the next department. fill in the blank 87900 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	2.4

c. Determine the cost of units started and completed in November. _______

B AND C WITH STEPS PLEASE