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 Date: Item ACCOUNT NO. Department Balance Debit Credit Debit. Credit Bal., 6,900 Dec. 1 units, 4/5 completed Direct 15,318 31 materials, 211,140 226,458 124,200 units 31 Direct labor 55,350 281,808 Factory 31 31,128 312,936 overhead Goods finished, 31 302,124 10,812 126,000 units Bal., ? units, 31 10,812 3/5 completed 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 1.7 10,012 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