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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 8,100 units, 2/5 completed					13,122
	31	Direct materials, 145,800 units	204,120				217,242
	31	Direct labor	56,400				273,642
	31	Factory overhead	31,728				305,370
	31	Goods finished, 147,600 units			295,038		10,332
	31	Bal., ? units, 2/5 completed					10,332

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 remain the same in December?