Question: ACCOUNT Work in ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 900 units, 60% completed 10,566 30 Direct materials,

ACCOUNT Work in ProcessForging Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
Nov. 1 Bal., 900 units, 60% completed 10,566
30 Direct materials, 12,900 units 123,840 134,406
30 Direct labor 21,650 156,056
30 Factory overhead 16,870 172,926
30 Goods transferred, ? units ? ?
30 Bal., 1,400 units, 70% completed ?

Cost per equivalent units of $9.60 for Direct Materials and $3.00 for Conversion Costs.

Based on the above data, determine each of the following amounts.

If required, round your interim calculations to two decimal places. Round final answers (a-c) to the nearest dollar.

a. Cost of beginning work in process inventory completed in November. $fill in the blank 1

b. Cost of units transferred to the next department during November. $fill in the blank 2

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