The following intorwation concerns production in the Forjing Depoctment fer lune. Ad diect materias are plyced into the process at the beginning of probuction. and converilos costs are incurred evenly througheut the process. The beginning inventeiy consits of $107,440 of drect materiakr. a. Determion the number of units traniefend to the nect cepartanent. b. Determine the conts fer aqubalert ung of durett materiait anit cophessinn. If required, reund yeur answer to two decimat places. Cont ier eauivalentiont of direct materials Covt bet equivalent unit et conversion 1 Bekerwidin the cost of units itarted and completed in 2 hise