Calculator Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production ACCOUNT Work In Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal.,7,800 units, 3/5 completed 16,302 31 Direct materials, 140,400 units 238,680 254,982 31 Direct labor 63,760 318,742 31 Factory overhead 35,864 354,606 31 Goods finished, 142,200 units 341,046 13,560 31 Bal., ? units, 4/5 completed 13,560 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 b. Assuming that the direct materials cost is the same for November and December, did the conversion cost por equivalent unit increase, decrease or remain RULUUNNW UUED VORR weer NULUUNNY NU. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal.,7,800 units, 3/5 completed 16,302 31 Direct materials, 140,400 units 238,680 254,982 31 Direct labor 63,760 318,742 31 Factory overhead 35,864 354,606 31 Goods finished, 142,200 units 341,046 13,560 31 Bal., 2 units, 4/5 completed 13,560 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 b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or rema the same in December