The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of profuction. 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 4?? 4 ? 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 Equivalent Units of Production Data for the two departments of Kamble \& Rerce Company for lune of the current fiscal year are as follows: Department. If an ampont is zero, enter in " 0