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 $114,680 of direct materials.

Debit Credit Balance Debit Credit

Nov. 1 Bal., 9,400 units, 50% completed 129,720 30 Direct materials, 86,000 units 1,023,400 1,153,120 30 Direct labor 122,590 1,275,710 30 Factory overhead 169,295 ? 1,445,005 30 Goods finished, ? units ? 30 Bal., 7,500 units, 70% completed ? a. Determine the number of units transferred to the next department. 87,900 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 $ 12.2 Cost per equivalent unit of conversion $ c. Determine the cost of units started and completed in November. $ Feedback