Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginn of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 5,100 units, 2/5 completed 10,710 31 Direct materials, 91,800 units 165,240 175,950 31 Direct labor 48,170 224,120 31 Factory overhead 27,094 251,214 31 Goods finished, 93,000 units 241,698 9,516 31 Bal., ? units, 4/5 completed 9,516 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 1.8 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 remain the same in December? Increase Feedback Check My Work a. & b. Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing proces direct materials costs and conversion costs. Recall the definition of work in process