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The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of reduction ACCOUNT Work in Process-Baking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Dec 1 Ral 4.500 units, 2/5 completed 3.370 31 Direct materials, 81,000 units 129,600 137.970 31 Oired labor 37,200 175.170 31 Factory Overhead 20.928 196,098 31 Goods finished, 82,200 units 138.970 7,123 31 Bal units, 4/5 completed 7,128 .. 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 Auming that the direct materials cost is the same for November and December, the conversion cost per coltul increase decrease remain the December