Chapter 17 Homework 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., 4,500 units, 4/5 completed 9,540 31 Direct materials, 81,000 units 129,600 139,140 31 Direct labor 36,400 175,540 31 Factory overhead 20,468 196,008 31 Goods finished, 82,200 units 188,880 7,128 31 Bal., ? units, 4/5 completed 7,128 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 1.60 2. Conversion cost per equivalent unit 0.68 X 3. Cost of the beginning work in process completed during December 13,140 X 4. Cost of units started and completed during December 177,156 X 5. Cost of the ending work in process 9,319.20 X Check My Work 2 more Check My Work uses remaining. Previous Next