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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 24,000 units, 3/4 completed 31 Direct materials, 134,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 128,000 units 31 Bal., 2 units, 1/2 completed 234,500 150,000 375,000 116,700 351,200 501,200 876,200 115,500 115,500 760,700 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. $ 1.30 x 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