ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 6,900 units, 3/5 completed 11,937 31 Direct materials, 124,200 units 173,880 185,817 31 Direct labor 47,970 233,787 31 Factory overhead 26,982 260,769 31 Goods finished, 126,000 units 251,793 8,976 31 Bal., ? units, 3/5 completed 8,976 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 3. Cost of the beginning work in process completed during December 4. Cost of units started and completed during December 5. Cost of the ending work in process 00000