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 $$9,000$ of direct materials.

ACCOUNT Work in Process$-$Forging Department

ACCOUNT NO$.$

$\backslash$table$[[$Date :$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Nov$.,,$Bal., $900$ units, $60\%$ completed,,,$10,566,],[,30,$Direct materials, $12,900$ units,$123,840,,134,406,],[,30,$Direct labor,$21,650,,156,056,],[,30,$Factory overhead,$16,870,,172,926,],[,30,$Goods transferred, $?$ units,,?,?,$],[,,$Bal., $1,400$ units, $70\%$ completed,,,?,$]]$

Cost per equivalent units of $$9\mathrm{.}60$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers $($a$-$c$)$ to the nearest dollar.

a$.$ Cost of beginning work in process inventory completed in November.

$

X

b$.$ Cost of units transferred to the next department during November.

c$.$ Cost of ending work in process inventory on November $30.$