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., 8,700 units, 3/5 completed 17,313 31 Direct materials, 156,600 units 250,560 267,873 31 Direct labor 70,530 338,403 31 Factory overhead 39,678 378,081 31 Goods finished, 158,700 units 364,749 13,332 31 Bal., 2 units, 3/5 completed 13,332 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 1.6 2. Conversion cost per equivalent unit 14.2 x 3. Cost of the beginning work in process completed during December 91,802.4 x 4. Cost of units started and completed during December 5. Cost of the ending work in process Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process-Assembly Department Bal., 4,000 units, 75% completed 16,700 To Finished Goods, 92,000 units Direct materials, 94,000 units @ $2 188,000 Direct labor 208,700 Factory overhead 81,150 Bal., 2 units, 75% completed Cost per equivalent units of $2.00 for Direct Materials and $3.10 for Conversion Costs. a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places. 1. Cost of beginning work in process inventory completed this period 2. Cost of units transferred to finished goods during the period TODO 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.)