ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit May. 1 Bal., 7,500 units, 2/5 completed 11,400 31 Direct materials, 135,000 units 175,500 186,900 31 Direct labor 52,690 239,590 31 Factory overhead 29,642 269,232 31 Goods finished, 136,800 units 259,770 9,462 31 Bal. ? units, 3/5 completed 9,462 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?