ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 6,900 units, 4/5 completed 18,492 31 Direct materials, 124,200 units 248,400 266,892 31 Direct labor 71,160 338,052 31 Factory overhead 40,026 378,078 31 Goods finished, 126,000 units 365,124 12,954 31 Bal., ? units, 3/5 completed 12,954 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 $fill in the blank 1 2 2. Conversion cost per equivalent unit $fill in the blank 2 3. Cost of the beginning work in process completed during December $fill in the