Based on the data in Exercise 17-14, determine the following:
 A.  Cost of beginning work in process inventory completed in November
 B.  Cost of units transferred to the next department during November
 C.  Cost of ending work in process inventory on November 30
 D.  Costs per equivalent unit of direct materials and conversion included in the November 1 beginning work in process
 E.  The November increase or decrease in costs per equivalent unit for direct materials and conversion from the previous month

Data from Exercise 17-14

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 $9,000 of direct materials.

A.  Determine the number of units transferred to the next department.
B.  Determine the costs per equivalent unit of direct materials and conversion.
C.  Determine the cost of units started and completed in November.