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Costs per Equivalent Unit and Production Costs The following information concerns production in the Forging Department for November. All direct materials are placed into process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning in consists of $17,400 of direct materials ACCOUNT NO. ACCOUNT Work in Process Department -Forging Balance Debit Credit Debit Credit Date Item Nov. 1 Bal., 1,200 units, 60% completed 20,856 124,500 30 Direct materials, 8,300 units 145,356 30 Direct labor 18,950 164,306 30 Factory overhead 20,196 184,502 30 Goods transferred, units 30 Bal., 900 units, 70% completed 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. b. Cost of units transferred to the next department during November. c. Cost of ending work in process inventory on November 30