Item 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., 4,200 units, 3/5 completed 10,542 31 Direct materials, 75,600 units 151,200 161,742 31 Direct labor 43,370 205,112 31 Factory overhead 24,400 229,512 31 Goods finished, 76,500 units 221,724 7,788 31 Bal., 2 units, 2/5 completed 7,788 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