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. Balance Date Item Debit Credit Debit Credit Dec 1 Bali 6,900 units, 2/5 completed 13,524 31 Direct materials, 124,200 units 211,140 224,661 31 Direct labor 57,040 281,704 31 Factory overhead 32,054 313,788 31 Goods finished, 126,000 units 302,262 11,526 31 Bal., 2 units, 4/5 completed 11.526 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 DUDU 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 did the conversion cost per equivalent unit increase, decrease, or remain