ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 4,800 units, 4/5 completed 8,832 31 Direct materials, 86,400 units 120,960 129,792 31 Direct labor 31 Factory overhead 33,270 18,714 163,062 181,776 31 Goods finished, 87,600 units 175,008 6,768 31 Bal.,? units, 4/5 completed 6,768 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 b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or remain the same in December?