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. 9,861 1 Bal., 5,700 units, 3/5 completed 31 Direct materials, 102,600 units 31 Direct labor 143,640 153,501 39,950 193,451 31 Factory overhead 22,474 215,925 208,029 7,896 31 Goods finished, 104,100 units 31 Bal., ? units, 4/5 completed 7,896 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 1.4 2. Conversion cost per equivalent unit 0.60 3. Cost of the beginning work in process completed during December 11,913 X 4. Cost of units started and completed during December $ 196,800 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