1. 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 $59,780 of direct materials.

   ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
   Date		Item	Debit		Credit		Balance
   							Debit		Credit
   Nov.	1	Bal., 6,100 units, 30% completed					65,270
   	30	Direct materials, 56,000 units	532,000				597,270
   	30	Direct labor	75,920				673,190
   	30	Factory overhead	104,841		?		778,031
   	30	Goods finished, ? units					?
   	30	Bal., 4,900 units, 60% 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. $__________