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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Bal.,7,800 Dec. 1 units, 4/5 18,720 completed Direct 271,440 252,720 140,400 units 31 Direct labor 70,840 342,280 Factory 39,848 382,128 overhead Goods finished, 369,408 12,720 142,200 units Bal., ? 31 units, 2/5 12,720 completed 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 1010 finished, 369,408 12,720 142,200 units Bal.,? 31 units, 2/5 12,720 completed 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 remain the same in December