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, 3/5 completed 17,550

31 Direct materials, 140,400 units 252,720 270,270

31 Direct labor 72,870 343,140

31 Factory overhead 40,986 384,126

31 Goods finished, 142,200 units 369,486 14,640

31 Bal., ? units, 4/5 completed 14,640

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

b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or remain the same in December?

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. Balance Date Item Debit Credit Debit Credit Dec 1 Bl.7,800 units, 3/5 completed 17,550 31 Direct materials, 140,400 units 252,720 270,270 31 Direct labor 72,670 34), 140 31 Factory overhead 40,936 304,126 31 Goods finished, 142,200 units 369.486 14,640 31 Bal 7 units, 4/5 completed 14,640 . Based on the above data, determine each cost listed below. Round "cont 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 h. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or remain the same in December