The following information concerns production in the forging department for November. All direct internals are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $76,160 of direct materials .

I AM REPOSTING THIS PROBLEM BECAUSE A.) was incorrect the first time given.

Costs per Equivalent Unit and Production Costs The following information concerns production in the Forging Department for November. All direct r the process. The beginning inventory consists of $76,160 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 6,400 units, 40% completed 85,888 30 Direct materials, 58,000 units 678,600 764,488 30 Direct labor 98,790 863,278 136,419 999,697 30 Factory overhead 30 Goods finished, 2 units 30 Bal., 5,100 units, 70% completed Cost per equivalent units of $11.70 for Direct Materials and $3.90 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 a. Cost of beginning work in process inventory completed in November. 14,976X b. Cost of units transferred to the next department during November. 926,104 c. Cost of ending work in process inventory on November 30