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., 6,600 units, 4/5 completed 17,688 31 Direct materials, 118,800 units 237,600 255,288 31 Direct labor 67,430 322,718 31 Factory overhead 37,924 360,642 31 Goods finished, 120,300 units 348,606 12,036 31 Bal., 2 units, 2/5 completed 12,036 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