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Cost per Equivalent Unit The following information concerns production in the Forging Department for November. All direct interes are placed into the process at the beginning of production, and conversion costs are incarrei evenly throughout the process. The beginning inventory consists of $46,460 of direct materials ACCOUNT Work in Process Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Nov. 1 tl 4,000 units, 30% completed 50.186 30 Direct materials, 42.000 units 411,600 461,750 30 Owect labor 52.740 514,526 30 Factory overhead 72.00 > 547.366 30 Goods shed, 7 units ? 30 Bal 2.70090% completed 7 a. Determine the number of units transferred to the next department 42,900 units b. Determine the costs per equivalent unit of direct materials and conversion. If reqred, round your answer to two decimal places Cost per equivalent unit of direct materials 9.8 Cost per equivalent unit of conversion 3.7 X Determine the cost of units started and completed in November 233,630 X