Costs per Equivalent Unit The following information concerns production in the Baking Department for March. 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 Mar. 1 Bal.,5,100 units, 4/5 completed 9,384 31 Direct materials, 91,800 units 128,520 137,904 31 Direct labor 35,340 173,244 31 Factory overhead 19,884 193.128 31 Goods finished, 93,000 units 185,796 7,332 31 Bal. 7 units, 4/5 completed 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 March 4. Cost of units started and completed during March. 5. Cost of the ending work in process. b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March? 7.332 Check My Work Previous Next > All work saved. Work In Process Assembly Department 4,470 To Finished Goods, 46,000 units 61,100 Bal., 2,000 units, 55% completed Direct materials, 47,000 units $1.30 Direct labor Factory overhead Bal. 2 units, 40% completed 59,700 23,280 Determine the following: a. The number of units in work in process inventory at the end of the period. units b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "O". Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials Conversion Check My Work Previous Next > All work saved Save and Exit Submit Assignment for Grading