Please answer Ex 18-8. Thanks

Ex 18-7 Equivalen units of production The following information concerns production in the Baking Department for May. All direct materials are placed in process at the begining of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit May 11 Bal., 6,500 units, % completed Direct materials, 135,000 units Direct labor Factory overhead Goods finished, 137,200 units Bal. 2 units, completed 229,500 62,300 20,008 12,480 241,980 304,280 324,288 8,858 8,858 315,430 a) Determine the number of units in the work in process inventory at the end of the month. Begining inventory Add: production started Less: Finished goods Work in process 6,500 135,000 (137,200) 4,300 units b) Determine the equivalent units of production for direct materials and conversion costs in May. Baking Department. May. (Equivalent units of production for direct materials and conversion costs) Whole units Equivalen units Equivalent units (direct materials) (conversion) Inventory in process (May 1) 6,500 2,600 Started and completed in May 130,700 130,700 130,700 Transfered to finished goods in May 137,200 130,700 133,300 Inventory in process (May 31) 4,300 4,300 2,580 141,500 135,000 135,800 Total Ex 18-8 Costs per equivalent unit a) Based upon the data in Exercise 18-7, determine the following: 1. Direct materials cost per equivalent unit. 2. Conversion cost per equivalent unit. 3. Cost of the beginning work in process completed during May. 4. Cost of the units started and competed during May. 5. Cost of the ending work in process. b) Assuming that the equivalent materials cost is the same for April and May, did the conversion cost per equivalent unit increase, decrease, or remain the same in May