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 Process-Baking Department ACCOUNT NO Date Item Balance Debit Credit Debit Credit Dec 1 Bab, 5,700 units, 4/5 completed 9,918 31 Direct materials, 102,600 units 133,380 143,298 31 Direct labor 39,190 182,488 31 Factory overhead 22,046 204,534 31 Goods finished, 104,100 units 197,562 6,972 31 Bal., units, 3/5 completed 6,972 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 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 b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increaso, decrease, or remain the same in December? Decrease Increase Remain the same Previous Next >