The following information concerns production in the BakingDepartment for May. All direct materials are placed in process atthe beginning of production.
| ACCOUNT Work in Process—BakingDepartment | ACCOUNT NO. |
| Date | Item | Debit | Credit | Balance |
| Debit | Credit |
| May. | 1 | Bal., 7,200 units, 1/3 completed | | | 12,360 | | |
| 31 | Direct materials, 129,600 units | 194,400 | | | 206,760 | | |
| 31 | Direct labor | 59,730 | | | 266,490 | | |
| 31 | Factory overhead | 33,594 | | | 300,084 | | |
| 31 | Goods finished, 131,400 units | | 288,960 | | 11,124 | | |
| 31 | Bal. ? units, 4/5 completed | | | 11,124 | | |
a. Based on the above data, determine each costlisted below. Round "cost per equivalent unit" answers to thenearest cent.
| 1. Direct materials cost per equivalent unit. | $ |
| 2. Conversion cost per equivalent unit. | $ |
| 3. Cost of the beginning work in process completed duringMay. | $ |
| 4. Cost of units started and completed during May. | $ |
| 5. Cost of the ending work in process. | $ |
