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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec 1 Bal.,7,800 units, 4/5 completed 14,352 31 Direct materials, 140,400 units 196,560 210,912 31 Direct labor 53,590 264,502 31 Factory overhead 30,146 294,648 31 Goods finished, 142,200 units 284,088 10,560 31 Bal, 7 units, 3/5 completed 10,560 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 Accounting numeric field 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