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 ProcessBaking Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
Dec.	1	Bal., 7,200 units, 4/5 completed			14,544
	31	Direct materials, 129,600 units	194,400			208,944
	31	Direct labor	57,740			266,684
	31	Factory overhead	32,476			299,160
	31	Goods finished, 131,400 units		288,792		10,368
	31	Bal., ? units, 3/5 completed			10,368

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	$fill in the blank 1
2. Conversion cost per equivalent unit	$fill in the blank 2
3. Cost of the beginning work in process completed during December	$fill in the blank 3
4. Cost of units started and completed during December	$fill in the blank 4
5. Cost of the ending work in process	$fill in the blank 5

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?

Decrease/Increase/Remain the same