Equivalent Units of Production 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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,200 units, 1/3 completed 15,360 31 Direct materials, 129,600 units 207,360 222,720 31 Direct labor 58,760 281,480 31 Factory overhead 33,052 314,532 31 Goods finished, 131,400 units 304,380 10,152 31 Bal., ? units, 2/5 completed 10,152 b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs For December Equivalent Units Equivalent Whole Units Direct Materials Units Conversion Inventory in process, December 1 7,200 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total Feedback 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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 15,159 1 Bal., 9,300 units, 3/5 completed 31 Direct materials, 167,400 units 217,620 232,779 31 Direct labor 64,600 297,379 31 Factory overhead 36,344 333,723 31 Goods finished, 169,500 units 321,771 11,952 31 Bal., ? units, 3/5 completed 11,952 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