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., 4,800 units, 3/5 completed 10,032 31 Direct materials, 86,400 units 146,880 156,912 31 Direct labor 38,920 195,832 31 Factory overhead 21,896 217,728 31 Goods finished, 87,600 units 210,096 7,632 31 Bal., ? units, 3/5 completed 7,632 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 $