- per equivalent Unit he following information concerns production in the Baking Department for December. All direct materials are placed in process at the eginning of production, ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 24,000 units, Va completed 116,700 31 Direct materials, 134,000 units 234,500 351,200 31 Direct labor 150,000 501,200 31 Factory overhead 375,000 876,200 31 Goods finished, 128,000 units 760.700 115,500 31 Bal., 2 units, Va completed 115,500 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cont. 1. Direct materials cost per equivalent unit $ 5 5 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 Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent un increase M