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 B inventory consists of $62,510 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov 1 Bal, 4,700 units, 30% completed 65,012 30 Direct materials, 43.000 units 559,000 624,012 30 Director 43.610 30 Factory overhead 60,235 08222 728457 30 Goods finished, 2 units 30 Bal, 3,000 units, 70% completed a. Determine the number of units transferred to the next department 43,900 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 material Cost per equivalent unit of conversion 11.00 X 12 x c Determine the cost of units started and completed in November