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.

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ACCOUNT Work in Process-Forging Department ACCOUNT NO. Balance Credit Debit Credit Date Item Nov.| 1 | 0 Direct materials, 12,900 units 30 Direct labor 0 Factory overhead 30 Goods transferred, 2 units 30 Bal., 1,400 units, 70% completed Bal., 900 units, 60% completed 123,840 21,650 16,870 10,566 134,406 156,056 172,926