Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 9,000 units, 4/5 completed					24,120
	31	Direct materials, 162,000 units	324,000				348,120
	31	Direct labor	91,960				440,080
	31	Factory overhead	51,734				491,814
	31	Goods finished, 164,100 units			475,530		16,284
	31	Bal., ? units, 2/5 completed					16,284

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

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?

DecreaseIncreaseRemain the same