Dec. eBook Show Me How Calculator 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 1 Bal., 7,200 units, 2/5 completed 14,112 31 Direct materials, 129,600 units 220,320 234,432 31 Direct labor 58,540 292,972 31 Factory overhead 32,936 325,908 31 Goods finished, 131,400 Minits 315,216 10,692 31 Bal., 7 units, 2/5 completed 10,692 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 0.10 X 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 sam in December? Increase Feedback