This is what I computed for question C.

(14.1*30700)+(2.6*30700)=512690

What did I wrong for the answer?

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 $47,190 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal., 3,300 units, 60% completed 52,140 30 Direct materials, 30,000 units 423,000 475,140 30 Direct labor 33,920 509,060 30 Factory overhead 46,836 ? 555,896 30 Goods finished, ? units 30 Bal., 2,600 units, 90% completed ? a. Determine the number of units transferred to the next department. 30,700 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 14.1 Cost per equivalent unit of conversion 2.6 c. Determine the cost of units started and completed in November. 512,690 x