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 $130,680 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 9,900 units, 30% completed					138,699
	30	Direct materials, 90,000 units	1,161,000				1,299,699
	30	Direct labor	111,200				1,410,899
	30	Factory overhead	153,568		?		1,564,467
	30	Goods finished, ? units					?
	30	Bal., 7,900 units, 70% completed					?

a. Determine the number of units transferred to the next department. units 92,000

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	$12.9
Cost per equivalent unit of conversion	$????

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