The 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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 7,200 units, 2/5 completed					15,840
	31	Direct materials, 129,600 units	246,240				262,080
	31	Direct labor	67,460				329,540
	31	Factory overhead	37,948				367,488
	31	Goods finished, 131,400 units			354,636		12,852
	31	Bal., ? units, 3/5 completed					12,852

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	$fill in the blank 1
2. Conversion cost per equivalent unit	$fill in the blank 2
3. Cost of the beginning work in process completed during December	$fill in the blank 3
4. Cost of units started and completed during December	$fill in the blank 4
5. Cost of the ending work in process	$fill in the blank 5