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., 6,000 units, 2/5 completed					9,720
	31	Direct materials, 108,000 units	151,200				160,920
	31	Direct labor	42,160				203,080
	31	Factory overhead	23,720				226,800
	31	Goods finished, 109,500 units			218,880		7,920
	31	Bal., ? units, 3/5 completed					7,920

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	$