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 $$43,560$ of direct materials.

ACCOUNT Work in Process$$Forging Department ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Credit

Nov. $1$ Bal., $4,400$ units, $60\%$ completed $49,104$

$30$ Direct materials, $40,000$ units $384,000433,104$

$30$ Direct labor $37,290470,394$

$30$ Factory overhead $51,502?521,896$

$30$ Goods finished, $?$ units $?$

$30$ Bal., $3,500$ units, $60\%$ completed $?$

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

fill in the blank $1$

$23,292$

units