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. 14,400 1 Bal., 6,000 units, 4/5 completed 31 Direct materials, 108,000 units 31 Direct labor 194,400 208,800 54,990 263,790 31 Factory overhead 30,930 294,720 31 Goods finished, 109,500 units 284,460 10,260 31 Bal., ? units, 3/5 completed 10,260 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