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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 $54,000 of direct materials ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Ttem Debat Credit Debit Credit Now. 1 Bal, 5.000 units. 70% completed 61.350 30 Direct materials, 46.000 units 487.600 548,950 30 Direct labor 42.780 591,730 30 Factory overhead 59,080 ? 650,810 30 Goods finished. 2 units 30 Bal. 4,000 units. 70% completed > Based on the above data determine each of the following amounts. If required, round your interim calculations to the decimal places. Round final anders (c) to the nearest dollar a. Cost of beginning work in process inventory completed in November b. Cost of units transferred to the next department during November Cost of ending work in process inventory on November 30. d. Costs per equivalent unit of direct materials and convention included in the November 1 beginning work in process. If required. round your and to ho decimal placet. Direct materials cost per equivalent units Conversion cost per cuivalent un