ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 224,640 61,990 1 Bal.,7,800 units, 4/5 completed 31 Direct materials, 140,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 142,200 units 31 Bal., 7 units, 2/5 completed 16,536 241,176 303,166 338,028 11,280 34,862 326,748 11,280 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 2. Conversion cost per equivalent unit 0.677 X 3. Cost of the beginning work in process completed during December 4,225 X 4. Cost of units started and completed during December $ 306,042 X 5. Cost of the ending work in process $ 11,225 X