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,

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$DeC$,1$ Bal., $9,300$ units, $\frac{2}{5}$ completed,,,$14,136,],[,31$ Direct materlals, $167,400$ units,$217,620,,231,756,],[,31$ Direct labor,$65,870,,297,626,],[,31$ Factory overhead,$37,054,,334,680,],[,31$ Goods finished, $169,500$ units,,$321,864,12,816,],[,31$ Bal., $7$ units, $\frac{4}{5}$ completed,,,$12,816,]]$

a$.$ Based on the above data, determine each cost llsted below. Round "cost per equivalent unit" answers to the nearest cent.

Direct materials cost per equivalent unit

Converslon cost per equlvalent unit

Cost of the beginning work in process completed during December

Cost of unlts started and completed during December

Cost of the ending work in process

b$.$ Assuming that the direct materlals cost Is the same for November and December, did the converslon cost per equivalent unit Increase, decrease, or remain the same in December?

Increase