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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 5,400 units, 2/5 completed 10,584 31 Direct materials, 97,200 units 165,240 175,824 31 Direct labor 44,620 220,444 31 Factory overhead 25,100 245,544 31 Goods finished, 98,400 units 236,052 9,492 31 Bal., ? units, 4/5 completed 9,492 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