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., 5,100 units, 3/5 completed					10,149
	31	Direct materials, 91,800 units	146,880				157,029
	31	Direct labor	41,340				198,369
	31	Factory overhead	23,256				221,625
	31	Goods finished, 93,000 units			213,747		7,878
	31	Bal., ? units, 3/5 completed					7,878

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Direct materials cost per equivalent unit
Conversion cost per equivalent unit
Cost of the beginning work in process completed during December
Cost of units started and completed during December
5. Cost of the ending work in process	$fill in the blank 5

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?

DecreaseIncreaseRemain the same