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 553,950 of direct materials ACCOUNT Work in Process Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Nov. 59,280 1 Bal: 3,800 units, 50% completed 30 Direct matenals, 35,000 units 549,280 490,000 43,850 30 Direct labor 593,130 653.680 30 Factory overhead 60.550 30 Goods firstved, 2 units 30 Bal 3,000 units, 70% completed 2 Based on the above determine each of the following amount If required, round your interim calculations to two decimal places. Hound final answers (ac) to the nearest doftar. a. Cost of beginning work in process inventory completed in November b. Cost of units transferred to the next department during November