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., 7,800 units, 2/5 completed 11,856 31 Direct materials, 140,400 units 182,520 194,376 31 Direct labor 54,790 249,166 31 Factory overhead 30,818 279,984 31 Goods finished, 142,200 units 270,024 9,960 31 Bal., ? units, 3/5 completed 9,960

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 $