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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

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 13,494
31 Direct materials, 140,400 units 196,560 210,054
31 Direct labor 54,650 264,704
31 Factory overhead 30,742 295,446
31 Goods finished, 142,200 units 284,166 11,280
31 Bal., ? units, 4/5 completed 11,280

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 increase, decrease, or remain the same in December?

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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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,800 units, 3/5 completed 13,494 31 Direct materials, 140,400 units 196,560 210,054 31 Direct labor 54,650 264,704 31 Factory overhead 30,742 295,446 31 Goods finished, 142,200 units 284,166 11,280 31 Bal., 2 units, 4/5 completed 11,280 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 increase, decrease, or remain the same in December

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