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 $118,150 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 8,500 units, 80% completed 135,150 30 Direct materials, 77,000 units 1,054,900 1,190,050 30 Direct labor 84,460 1,274,510 30 Factory overhead 116,624 ? 1,391,134 30 Goods finished, 2 units ? 30 Bal., 6,800 units, 80% completed ? a. Determine the number of units transferred to the next department. 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.