ACCOUNT Work in Process-Baking Department Item August 1 Bal., 36,000 units, % completed 31 Direct materials, 200,000 units 31 Direct labor Date Debit Credit 450,000 207,900 680,400 ACCOUNT NO. 207,360 657,360 865,260 31 Factory overhead. 1,545,660 31 Goods finished, 196,000 units 184,000 184,000 31 Bal., 2 units, completed 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 August 4. Cost of units started and completed during August 5. Cost of the ending work in process b. Assuming that the direct materials cost is the same for July and August, did the conversion cost per equivalent unit increase, decrease, or remain the same in August? 1,361,660 Balance Balance Debit Credit

AcCount Wark in Process-Buhing Department ACCOUNTMO \begin{tabular}{|c|c|c|c|c|c|} \hline & & & & & \\ \hline onte & ttem & & & Aalasen & Batrece \\ \hline & Hem & Dothit & Crestit & Debit & Credit: \\ \hline Auretit I & & & & 207,950 & \\ \hline 31 & Orect mateniahe 200,000 units & $50,000 & & 697,360 & \\ \hline 3t & Direct labor: & 207,000 & & 165.260 & \\ \hline 31 & 1 Pectery erertiend & 600400 & & 1,545,000 & \\ \hline 31 & th Goods finished, to0,000 units & & 1,351,+0 & 1e4,060 & \\ \hline 38 & Ind, zunits, th coodeted & & & 104,960 & \\ \hline \end{tabular} I. Diect eateriel cout one eovivilent unit 2. Convenien cost per nquirwant unt 2. Cint of the terginhios mork in process complesed dirino Aupuel 4. Cuit of units staited and cemplated during Aupust 5. Coot ut the ending wark is trocess