Costs per Fiviluslent Unit- The following information concerns production in the Baking Department for December. Afl direct materials are placed in process at the beginning of production. a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. b. Assuming that the direct materiais cost is the same far November and December, did the conversion cost per equivalent unit increase, decrease, or remain the same in December