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. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 8,100 units, 2/5 completed 17,820 31 Direct materials, 145,800 units 277,020 294,840 31 Direct labor 75,850 370,690 31 Factory overhead 42,662 413,352 31 Goods finished, 147,600 units 398,358 14,994 31 Bal., ? units, 3/5 completed 14,994 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 00000 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?