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 $64,800 of direct materials. ACCOUNT Work in Process—Forging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 4,500 units, 30% completed 68,445 30 Direct materials, 41,000 units 582,200 650,645 30 Direct labor 50,230 700,875 30 Factory overhead 69,358 ? 770,233 30 Goods finished, ? units ? 30 Bal., 3,600 units, 60% completed ?