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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. Balance Date Item Debit Credit Debit Credit Dec. 1 Ba|., 6,600 units, 2/5 completed 14,520 31 Direct materials, 118,800 units 225,720 240,240 31 Direct labor 61,810 302,050 31 Factory overhead 34,766 336,816 31 Goods finished, 120,300 units 324,678 12,138 31 Ba|., ? units, 3/5 completed 12,138 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 DEBUG