The following information concerns production in the Baking Department for May. 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
May.	1	Bal., 4,500 units, 4/5 completed					12,060
	31	Direct materials, 81,000 units	162,000				174,060
	31	Direct labor	46,790				220,850
	31	Factory overhead	26,326				247,176
	31	Goods finished, 82,200 units			238,200		8,976
	31	Bal. ? units, 4/5 completed					8,976

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 May.	$
4. Cost of units started and completed during May.	$
5. Cost of the ending work in process.	$

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