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 N0. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 7,500 units, 4/5 completed 16,650 31 Direct materials, 135,000 units 229,500 246,150 31 Direct labor 59,620 305,770 31 Factory overhead 33,536 339,306 31 Goods finished, 136,800 units 328,020 11,286 31 Bal., ? units, 2/5 completed 11,286 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 55:] 3. Cost of the beginning work in process completed during December 39:] 4. Cost of units started and completed during December 39:] 5. Cost of the ending work in process 39:] 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 Ill. 9.5.3.019l _n___ 99?? \"1.9.\"? v