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, 4/5 completed					12,726
	31	Direct materials, 113,400 units	170,100				182,826
	31	Direct labor	50,510				233,336
	31	Factory overhead	28,408				261,744
	31	Goods finished, 114,900 units			252,528		9,216
	31	Bal., ? units, 3/5 completed					9,216

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

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