catolinprogresse false 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 Dec. 1 Bal., 24,000 units, completed 31 Direct materials, 134,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 128,000 units 31 Bal., 2 units, completed 234,500 150,000 375,000 Balance Debit Credit 116,700 351,200 501,200 876,200 115,500 115,500 a. Based on the above data, determine each cost listed bel 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 e for November and December did the conversion cost per equivalent unit increase, decrease, or remain the same b. Assuming that the direct materials cost is the sa December? Increase