The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production.

DEC. 1 Bal., 8,100 units, 3/5 completed18,225

31 Direct materials, 145,800 units 262,440280,665

31 Direct labor 75,660356,325

31 Factory overhead 42,564398,889

31 Goods finished, 147,600 units383,51715,372

31 Bal., ? units, 4/5 completed15,372

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

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?