ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Balance Date Item August 1 Bal., 36,000 units, 3/4 completed Debit Credit Debit Credit 207,360 31 Direct materials, 200,000 units 450,000 657,360 31 Direct labor 207,900 865,260 31 Factory overhead 680,400 1,545,660 31 Goods finished, 196,000 units 1,361,660 184,000 31 Bal., 2 units, 1/2 completed 184,000 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit 168,000 X 2. Conversion cost per equivalent unit 173,000 X 3. Cost of the beginning work in process completed during August 253,572 X 4. Cost of units started and completed during August 1,250,12 X 5. Cost of the ending work in process 41,967 X