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 $43,120 of direct materials.

Nov.	1	Bal., 4,400 units, 60% completed					50,248
	30	Direct materials, 40,000 units	380,000				430,248
	30	Direct labor	47,460				477,708
	30	Factory overhead	65,548		?		543,256
	30	Goods finished, ? units					?
	30	Bal., 3,500 units, 60% completed					?

a. Determine the number of units transferred to the next department.

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.