Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginn ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date: Item Debit Credit Dec. 1 Bal, 8,400 units, 3/5 completed 17,556 31 Direct materials, 151,200 units 257,040 274,596 31 Direct labor 67,550 342,146 31 Factory overhead 37,996 380,142 31 Goods finished, 153,300 units 367,668 12,474 31 Bal., 7 units, 2/5 completed 12,474 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 December?