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$.$

Date Item Debit Credit Balance

Debit Credit

Dec. $1$ Bal., $9,000$ units, $3/5$ completed $17,910$

$31$ Direct materials, $162,000$ units $259,200277,110$

$31$ Direct labor $72,950350,060$

$31$ Factory overhead $41,038391,098$

$31$ Goods finished, $164,100$ units $377,16013,938$

$31$ Bal., $?$ units, $3/5$ completed $13,938$

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 $fill in the blank $1$

$2.$ Conversion cost per equivalent unit $fill in the blank $2$

$3.$ Cost of the beginning work in process completed during December $fill in the blank $3$

$4.$ Cost of units started and completed during December $fill in the blank $4$

$5.$ Cost of the ending work in process $fill in the blank $5$

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?