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., 7,200 units, 4/5 completed 12,528 31 Direct materials, 129,600 units 31 Direct labor 168,480 181,008 31 Factory overhead 49,900 28,076 230,908 258,984 31 Goods finished, 131,400 units 249,372 9,612 31 Bal., ? units, 4/5 completed 9,612 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 x X X 5. Cost of the ending work in process X 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