The following information concerns production in the Baking Department for December: Ail direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessiBaking Department ACCOUNT N0. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 6,600 units, 2f5 completed 15,444 31 Direct materials, 118,800 units 237,600 253,044 31 Direct labor 70,120 323,164 31 Factory overhead 39,446 362,610 31 Goods nished, 120,300 units 348,738 13,872 31 Ba|., ? units, 4/5 completed 13,872 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 oiC the beginning work in process completed during December 4. Cost oiC units started and completed during December 5. Cost oiC the ending work in process h. 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 V