a. Based upon the data in Exercise 17-7, determine the following for December:

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?

Data from Exercise 17-7:

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 Debit Credit Credit Debit Item Dec. 1 Bal., 24,000 units, % completed Direct materials, 134,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 128,000 units 31 Bal., ? units, V completed 116,700 234,500 351,200 150,000 501,200 876,200 115,500 115,500 375,000 760,700