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 NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 6,000 units, 2/5 completed 12,600 31 Direct materials, 108,000 units 194,400 207,000 31 Direct labor 55,760 262,760 31 Factory overhead 31,360 294,120 31 Goods finished, 109,500 units 284,580 9,540 31 Bal., ? units, 2/5 completed 9,540 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 $fill in the blank 1 1.8 2. Conversion cost per equivalent unit $fill in the blank 2 0.8 3. Cost of the beginning work in process completed during December $fill in the blank 3 15,480 4. Cost of units started and completed during December $fill in the blank 4 269,100 5. Cost of the ending work in process $fill in the blank 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? Increase