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.,7,800 units, 4/5 completed 16,536 31 Direct materials, 140,400 units 224,640 241,176 31 Direct labor 61,990 303,166 31 Factory overhead 34,862 338,028 31 Goods finished, 142,200 units 326,748 11,260 31 Bal., 2 units, 2/5 completed 11,280 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 reman in December