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. 7,830 1 Bal., 4,500 units, 4/5 completed 31 Direct materials, 81,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 82,200 units 31 Bal., 7 units, 4/5 completed 105,300 31,200 17,544 113,130 144,330 161,874 5,874 5,874 156,000 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