osts per Equivalent Unit

he following information concerns production in the Baking Department for August. All direct materials are placed in rocess at the beginning of production.

CCOUNT Work in Process$-$Baking Department

A$$CoUnt N$.$

$\backslash$table$[[$Pate$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$August $1,$Bal., $8,100$ units, $4/5$ completed,,,$16,362,],[31,$Direct materials, $145,800$ units,$218,700,,235,062,],[31,$Direct labor,$64,920,,299,982,],[31,$Factory overhead,$36,510,,336,492,],[31,$Goods finished, $147,600$ units,,$324,396,12,096,],[31-10,$Bal., $?$ units, $\frac{3}{5}$ completed,,,$12,096,]]$

$.$ Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the hearest cent.

Direct materials cost per equivalent unit

Conversion cost per equivalent unit $

$

Cost of the beginning work in process completed during August $

Cost of units started and completed during August

$

Cost of the ending work in process $$

$.$ Assuming that the direct materials cost is the same for July and August, did the conversion cost per equivalent unit ncrease, decrease, or remain the same in August?

$[$ncrease

$$

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a$.$ & b$.$ Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing process, direct materials costs and conversion costs. Recall the definition of work in process.

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