Costs per Equivelent Unit \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{ Date: } & \multirow{3}{*}{\multicolumn{2}{|c|}{ Item }} & 9 Departa: & cot & ACCOU & ur no. \\ \hline & & & \multirow{2}{*}{ Debit } & \multirow{2}{*}{ Credit } & \multicolumn{2}{|c|}{ Balance. } \\ \hline & & & & & Debit. & Credit \\ \hline Dec. & & Bal. 24,000 units, 4h completed & & & 116,700 & \\ \hline & 31 & Duect materals, 134,000 units & 23,500 & & 351,200 & \\ \hline & 31 & Direct laboer & 150,000 & & 501,700 & \\ \hline & 31 & factory swertead & 375,000 & & $76,200 & \\ \hline & 31 & Coods fanhed, 128,000 ants: & & 760,700 & 115,500 & \\ \hline & 31 & Bal, 2 units, 1/2 completed & & & 115,500 & \\ \hline \end{tabular} a. Bated on the abowe date, determane each cost hated below, Round "eost ner cauivalent unit" answers to the nearest cent, 1. Direct inaterials cast per equivalent unit 2. Conversion cost per equivalent uns 3. Cost of the beginaing work a precess campleted durve Oecember 4. Cost of unis started and completed duning December 5. Coet of the ending work in trocess