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 Process-Baking Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 6,000 units, 2/5 completed 10,560 31 Direct materials, 108,000 units 162,000 172,560 31 Direct labor 49,190 221,750 31 Factory overhead 27,670 249,420 31 Goods finished, 109,500 units 240,780 8,640 31 Bal., ? units, 3/5 completed 8,640 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 August 4. Cost of units started and completed during August 5. Cost of the ending work in process $ +4