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. Date Item Bal., 8,400 Dec. 1 units, 4/5 Balance Debit Credit Debit Credit 14,616 completed Direct materials, 31 196,560 211,176 151,200 units 31 Direct labor 57,250 268,426 Factory 31 32,210 300,636 overhead Goods finished, 31 290,934 9,702 153,300 units Bal., ? units, 31 2/5 completed 9,702 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 $ 6,720 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? Increase