@ 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. 8,802 1 Bal., 5,400 units, 3/5 completed 31 Direct materials, 97,200 units 126,360 135,162 31 Direct labor 37,190 172,352 31 Factory overhead 20,914 193,266 31 Goods finished, 98,400 units 186,798 6,468 31 Bal., 2 units, 2/5 completed 6,468 a. Based on the above data, determink 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