Item 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 Department ACCOUNT NO. Balance Date Debit Credit Debit Credit Dec. 1 Bal., 5,700 units, 4/5 completed 15,276 31 Direct materials, 102,600 units 205,200 220,476 31 Direct labor 58,300 278,776 31 Factory overhead 32,798 311,574 31 Goods finished, 104,100 units 301,662 9,912 31 Bal, 7 units, 2/5 completed 9,912 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 2. 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 in the main name