Costs per Equivalent Unit

The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department ACCOUNT NO.

Date Item Debit Credit Balance Balance C Debit Credit August 1 Bal., 7,800 units, 4/5 completed 13,572

August 31 Direct materials, 140,400 units 182,520 196,092

August 31 Direct labor 54,050 250,142

August 31 Factory overhead 30,406 280,548

August 31 Goods finished, 142,200 units 269,868 10,680

August 31 Bal., ? units, 4/5 completed 10,680

Based on the above data, determine each cost listed below.

Line Item Description	Amount
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