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 $34,400 of direct materials.

ACCOUNT Work in ProcessForging Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
Nov.	1	Bal., 4,000 units, 50% completed			39,800
	30	Direct materials, 36,000 units	302,400			342,200
	30	Direct labor	43,180			385,380
	30	Factory overhead	59,636		?		445,016
	30	Goods finished, ? units			?
	30	Bal., 3,200 units, 60% completed			?

a. Determine the number of units transferred to the next department. fill in the blank 1 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	$fill in the blank 2
Cost per equivalent unit of conversion	$fill in the blank 3

c. Determine the cost of units started and completed in November. $fill in the blank 4