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 $43,000 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 5,000 units, 70% completed 30 Direct materials, 46,000 units 46.000 units 30 Direct labor 386,400 68,060 93,990 54,900 441,300 509,360 603,350 30 Factory overhead ? 30 Goods finished, ? units 30 Bal., 4,000 units, 70% 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