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 $$39,600$ of direct materials.

ACCOUNT Work in Process$-$Forging Department

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Nov$.,,$Bal., $4,400$ units, $50\%$ completed,,,$47,520,],[,30,$Direct materials, $40,000$ units,$352,000,,399,520,],[,30,$Direct labor,$64,490,,464,010,],[,30,$Factory oherhead,$89,060,,553,070,],[,30,$Goods finished, $?$ units,,?,?,$],[,30,$Bal., $3,500$ units, $80\%$ completed,,,?,$]]$

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.

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

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

$

d$.$ Costs per equivalent unit of direct materials and conversion included in the November $1$ beginning work in process. If required, round your answers to two decimal places.

Direct materials costper equivalent unit $

Conversion cost per equivalent unit

$

e$.$ The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month. If required, round your answers to two decimal places.

$\backslash$table$[[,$Increase or Decrease,Amount$],[$Change in direct materials cost per equivalent unit,$$,],[$Change in conversion cost per equivalent unit,$$,]]$