Cospedalen Unit direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly through The following information concerns production in the Forging Department for November process. The beginning inventory consists of $56,250 of direct materials. ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Nov. 1 Bal, 4,500 units, 60% completed 65,970 30 Direct materials, 41,000 units 504,300 570,270 30 Direct labor 65,950 636,220 30 Factory overhead 91,078 ? 727,298 30 Goods finished, 2 units 30 Bal 3,000 units, 90% completed a. Determine the number of units transferred to the next department. 289,575 X units b. Determine the costs per equivalent unit of direct materials and conversion required, round your to two decimal places 2.75X Cost per qvalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of its started and completed in November