Costs per Equivalent Unit The following information concerns production in the Baking Department for December....

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Accounting

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,
\table[[Date,Item,Debit,Credit,Balance],[Debit,Credit],[DeC,1 Bal., 9,300 units, 25 completed,,,14,136,],[,31 Direct materlals, 167,400 units,217,620,,231,756,],[,31 Direct labor,65,870,,297,626,],[,31 Factory overhead,37,054,,334,680,],[,31 Goods finished, 169,500 units,,321,864,12,816,],[,31 Bal., 7 units, 45 completed,,,12,816,]]
a. Based on the above data, determine each cost llsted below. Round "cost per equivalent unit" answers to the nearest cent.
Direct materials cost per equivalent unit
Converslon cost per equlvalent unit
Cost of the beginning work in process completed during December
Cost of unlts started and completed during December
Cost of the ending work in process
b. Assuming that the direct materlals cost Is the same for November and December, did the converslon cost per equivalent unit Increase, decrease, or remain the same in December?
Increase
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