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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credi Nov. 1 Bal., 900 10,566 units, 60% completed 30 Direct 123,840 134,406 materials, 12,900 units 30 Direct labor 21,650 156,056 Page cont 30 30 Factory 16,870 overhead 172,926 30 Goods transferred, ? units 30 Bal., 1,400 units, 70% completed ? ? ? a. Determine the number of units transferred to the next department. SHOW ANSWER b. Determine the costs per equivalent unit of direct materials and conversion. c. Determine the cost of units started and completed in November.