Based on the data below, determine each of the costs listed below. Round "cost per equivalent unit" answers to the nearest cent.

ACCOUNT Work in Process—Baking Department							ACCOUNT NUMBER
Date		Article	Debit		Credit		Balance
							Debit		Credit
Dic.	1	Bal., 24,000 units, 3⁄4 completed					116,700
	31	Direct materials, 134,000 units	234,500				351,200
	31	Direct labour	150.000				501,200
	31	Factory overhead	375.000				876,200
	31	Finished products, 128,000 units			760,700		115,500
	31	bal., ? units, 1⁄2 completed					115,500

1. Cost of direct materials per equivalent unit	ps
2. Conversion cost per equivalent unit	ps
3. Cost of the initial work in progress completed during December	ps
4. Cost of units started and completed during December	ps
5. Cost of final work in progress	ps

Assuming the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, or stay the same in December?