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 Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 9,000 units, 50% completed 144,000 30 Direct materials, 82,000 units 1,139,800 1,283,800 30 Direct labor 139,330 1,423,130 30 Factory overhead 192,404 ? 1,615,534 30 Goods finished, ? units ? 30 Bal., 7,200 units, 80% completed ? a. Determine the number of units transferred to the next department