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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 5,700 units, 4/5 completed 14,250 31 Direct materials, 102,600 units 194,940 209,190 31 Direct labor 52,250 261,440 31 Factory overhead 29,398 290,838 31 Goods finished, 104,100 units 280,842 9,996 31 Bal., ? units, 3/5 completed 9,996 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? Increase Check My Work2 more Check My Work uses remaining.