Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing Winding Department Department Work in process, November 1 7,200 units, 50% 2,500 units, 90% completed completed Completed and transferred to next processing 98,600 units 97,700 units department during November Work in process, November 30 5,500 units, 80% 3,400 units, 30% completed completed a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Drawing Department. If an amount is rero, enter in O" Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Winding Department. If an amount is zero, enter in "0" Winding Department en la matin Check My Work 3 more Check My Work uses remaining ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar 1 Bal. 7,200 units, 1/3 completed 12,480 31 Direct materials, 129,600 units 168,480 160,960 31 Direct labor 50,370 231,330 31 Fact ry overhead 28,326 259,656 31 Goods finished, 131,400 units 251,340 8,316 31 Bal 2 units, 2/5 completed 8,316 a. Determine the number of units in work in process inventory at March 31. 5,400 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0" Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 7,200 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total Previous Next The following information concerns production in the Baking Department for March. 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 Mar 1 Bal., 5,400 units, 2/5 completed 11,340 31 Direct materials, 97,200 units 174,960 186,300 31 Direct labor 51,000 237,300 31 Factory overhead 28,680 265,980 31 Goods finished, 98,400 units 255,732 10,248 31 Bal units, 4/5 completed 10,248 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 March. 4. Cost of units started and completed during March. 5. Cost of the ending work in process b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March