The following information concerns production in the Baking Department for May. All direct materials are placed in process at the beginning of production

a. Based on the above data, determine each cost listed below. If required, round your answers to two decimal places. 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 inMay?

ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit May. 1Bal, 8,100 15.309 units, 3/5 completed 31 Direct 218,700 234,009 materials, 145,800 units 31 Direct labor 31 Factory 65,640 36,924 299,649 336,573 overhead 31 Goods finished, 324,477 12,096 147,600 units 31 Bal, units, 3/5 12,096 completed