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

ACCOUNI Work in Process$-$Baking Department

ACCOUNI NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1$ Bal., $5,400$ units, $\frac{3}{5}$ completed,,,$13,554,],[,31$ Direct materials, $97,200$ units,$194,400,,207,954,],[,31$ Direct labor,$56,260,,264,214,],[,31$ Factory overhead,$31,652,,295,866,],[,31$ Goods finished, $98,400$ units,,$285,198,10,668,],[,31$ Bal., $?$ units, $\frac{3}{5}$ completed,,,$10,668,]]$

a$.$ Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

Cost of the beginning work in process completed during December

$$

$x$

$x$

Cost of units started and completed during December

$ $x$

Cost of the ending work in process

$5$

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?