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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Dec.	1	Bal., 8,700 units, 4/5 completed					20,880
	31	Direct materials, 156,600 units	281,880				302,760
	31	Direct labor	79,040				381,800
	31	Factory overhead	44,464				426,264
	31	Goods finished, 158,700 units			412,272		13,992
	31	Bal., ? units, 2/5 completed					13,992

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?