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. Date Item Balance Debit Credit Debit Credit Dec. 1 Bal., 7,800 units, 3/5 completed 14,742 31 Direct materials, 140,400 units 210,600 225,342 31 Direct labor 63,760 289,102 31 Factory overhead 35,864 324,956 31 Goods finished, 142,200 units 312,606 12,360 31 Bal., units, 4/5 completed 12,360 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