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.
Date Item Debit Credit Balance
Debit Credit
Dec. 1 Bal., 24,000 units, 3⁄4 completed 116,700
31 Direct materials, 134,000 units 234,500 351,200
31 Direct labor 150,000 501,200
31 Factory overhead 375,000 876,200
31 Goods finished, 128,000 units 760,700 115,500
31 Bal., ? units, 1⁄2 completed 115,500
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
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