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 $96,480 of direct materials.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Nov.	1	Bal., 6,700 units, 70% completed					114,302
	30	Direct materials, 61,000 units	860,100				974,402
	30	Direct labor	102,330				1,076,732
	30	Factory overhead	141,303		?		1,218,035
	30	Goods finished, ? units					?
	30	Bal., 5,400 units, 90% completed					?

a. Determine the number of units transferred to the next department. fill in the blank 1 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	$fill in the blank 2
Cost per equivalent unit of conversion	$fill in the blank 3

c. Determine the cost of units started and completed in November. $fill in the blank 4