Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All direct materials are placed in process at the begin production ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 8,100 units, 3/5 completed 16,929 31 Direct materials, 145,800 units 247,860 264,789 31 Direct labor 66,210 330,999 31 Factory overhead 37,236 368,235 31 Goods finished, 147,600 units 353,997 14,238 31 Bal., ? units, 4/5 completed 14,238 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 X 4. Cost of units started and completed during December 5. Cost of the ending work in process X