Date Credit Cosa per equivalent 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 Item Debit Debit Credit Dec. 1 Bal., 5,400 units, 3/5 completed 12,690 31 Direct materials, 97,200 units 184,680 197,370 31 Direct labor 50,010 247,380 31 Factory overhead 28,134 275,514 31 Goods finished, 98,400 units 265,518 9,996 31 Bal., ? units, 3/5 completed 9,996 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 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