Costs per Equivalent Unit

The following information concerns production in the Baking Department for May. All direct materials are placed in process at the beginning of production.

ACCOUNTWork in ProcessBaking Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
May.	1	Bal., 5,400 units, 2/3 completed			9,000
	31	Direct materials, 97,200 units	126,360			135,360
	31	Direct labor	37,050			172,410
	31	Factory overhead	20,838			193,248
	31	Goods finished, 98,400 units		186,780		6,468
	31	Bal. ? units, 2/5 completed			6,468

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 May.	$
4. Cost of units started and completed during May.	$
5. Cost of the ending work in process.	$

b. Assuming that the direct materials cost is the same for April and May, did the conversion cost per equivalent unit increase, decrease, or remain the same in May? Increase