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 $64,080 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 7,200 units, 60% completed					76,176
	30	Direct materials, 66,000 units	574,200				650,376
	30	Direct labor	81,070				731,446
	30	Factory overhead	111,954		?		843,400
	30	Goods finished, ? units					?
	30	Bal., 5,800 units, 60% completed					?

a. 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	$fill in the blank 2
Cost per equivalent unit of conversion	$fill in the blank 3

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