need help on 3.,4.,5. and b

Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All dire ACCOUNT Work in Process-Baking Department ACCOUNT NO. Date Balance Item Debit Credit Debit Credit Dec. 1 Bal., 6,900 units, 4/5 completed 12,006 161,460 31 Direct materials, 124,200 units 31 Direct labor 173,466 47,050 220,516 31 Factory overhead 26,462 246,978 31 Goods finished, 126,000 units 31 Bal., ? units, 2/5 completed 239,124 7,854 7,854 a. Based on the above data, determine each cost listed below. Round "cost per equivalent un 1. Direct materials cost per equivalent unit 1.30 2. Conversion cost per equivalent unit SA 0.60 3. Cost of the beginning work in process completed during December 174,570 x 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 conve