ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
May.	1	Bal., 7,200 units, 1/3 completed					12,360
	31	Direct materials, 129,600 units	194,400				206,760
	31	Direct labor	59,730				266,490
	31	Factory overhead	33,594				300,084
	31	Goods finished, 131,400 units			288,960		11,124
	31	Bal. ? units, 4/5 completed					11,124

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 May.	$
4. Cost of units started and completed during May.	$
5. Cost of the ending work in process.	$

b. Assuming that the direct materials cost is the same for April and May, did the conversion cost per equivalent unit increase, decrease, or remain the same in May?