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 $126,900 of direct materials.

ACCOUNT Work in ProcessForging DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditNov.1Bal., 9,000 units, 50% completed 144,000 30Direct materials, 82,000 units1,139,800 1,283,800 30Direct labor139,330 1,423,130 30Factory overhead192,404 1,615,534 30Goods finished 30Bal., 7,200 units, 80% completed

1. Determine the number of units transferred to the next department. fill in the blank 1 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.