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, 2/3 completed			10,400
	31	Direct materials, 140,400 units	280,800			291,200
	31	Direct labor	80,290			371,490
	31	Factory overhead	45,170			416,660
	31	Goods finished, 142,200 units		402,500		14,160
	31	Bal., ? units, 2/5 completed			14,160

a. Determine the number of units in work in process inventory at December 31. fill in the blank a80525fc303306a_1 units

b. Determine the equivalent units of production for direct materials and conversion costs in December. If an amount is zero, enter in "0".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, December 1
Started and completed in December
Transferred to finished goods in December
Inventory in process, December 31
Total

Costs per Equivalent Unit

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., 6,000 units, 2/5 completed			14,040
	31	Direct materials, 108,000 units	216,000			230,040
	31	Direct labor	63,240			293,280
	31	Factory overhead	35,580			328,860
	31	Goods finished, 109,500 units		317,430		11,430
	31	Bal., ? units, 3/5 completed			11,430

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