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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Bal., 5,400 Dec. 1 units, 2/5 11,880 completed Direct 31 materials, 184,680 196,560 97,200 units 31 Direct labor 50,140 246,700 Factory 31 28,196 274,896 overhead Goods 31 finished, 265,572 9,324 98,400 units Bal., ? units, 31 2/5 completed 9,324 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