ook Show Me How Print Item Duolingo Italian 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 nte Item Debit Credit Debit Credit c. 1 Bal., 5,100 units, 2/5 completed 9,996 31 Direct materials, 91,800 units 156,060 166,056 31 Direct labor 31 Factory overhead 42,150 23,706 208,206 231,912 31 Goods finished, 93,000 units 223,098 8,814 31 Bal., 7 units, 4/5 completed 8,814 Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. . Direct materials cost per equivalent unit Conversion cost per equivalent unit Cost of the beginning work in process completed during December Cost of units started and completed during December Cost of the ending work in process 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 ecember? Previous Next >