The following information concerns production in the Baking Department for December. Al direct materials are placed in process at the beginning of production ACCOUNT Work in Process -Saking Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Dec 1 Bal, 6,600 units, 4/5 completed 12,144 31 Direct materials, 118,800 units 166,320 178,464 31 Direct labor 45,730 224,194 31 Factory overhead 25.730 249,924 31 Goods finished, 120,300 units 240,336 9,588 31 Bal units, 4/5 completed 9,588 . Based on the above dota, determine each cost isted below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unt 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