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., 4,500 units, 4/5 completed 9,990 31 Direct materials, 81,000 units 137,700 147,690 31 Direct labor 36,100 183,790 31 Factory overhead. 20,306 204,096 31 Goods finished, 82,200 units 197,100 6,996 31 Bal., ? units, 3/5 completed 6,996 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 0000 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?