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., 6,300 units, 3/5 completed					11,907
	31	Direct materials, 113,400 units	170,100				182,007
	31	Direct labor	50,640				232,647
	31	Factory overhead	28,488				261,135
	31	Goods finished, 114,900 units			252,591		8,544
	31	Bal., ? units, 2/5 completed					8,544

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	$fill in the blank 1
2. Conversion cost per equivalent unit	$fill in the blank 2
3. Cost of the beginning work in process completed during December	$fill in the blank 3
4. Cost of units started and completed during December	$fill in the blank 4
5. Cost of the ending work in process	$fill in the blank 5