need answers please

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 Item Debit Credit Debit Credit Dec. 1 Bal., 7,500 units, 2/5 completed 13,200 31 Direct materials, 135,000 units 202,500 225,700 31 Direct labor 60,960 276,660 31 Factory overhead 34,296 310,956 31 Goods finished, 135,800 units 300,810 10,146 31 Bal units, 2/5 completed 10,146 a. Based on the shavedati, determine each cont 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 the Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit locrease, decrease, or remain the same in December