I need help with #3. Determine the increase or decrease in the cost per equivalent unit from November to December for direct materials and conversion costs. If required, round your answers to two decimal places.

Equivalent Units and Related Costs: Cost of Production Report: Entries Wilmington Chemical Company manufactures specialty chemicals by a series of three processes, all materials being introduced in the Distilling Department. From the Distilling Department, the materials pass through the Reaction and Filling departments, emerging as finished chemicals The balance in the account Work in Process-Filling was as follows on December 1, 2014: Work in Process-Filling Department (3,200 units, 30% completed): Direct materials (3,200 x $17.00) Conversion (3,200 x 30% x $11.10) $54,400 10,656 $65,056 The following costs were charged to Work in Process-Filling during December: Direct materials transferred from Reaction Department: 41,300 units at $16.80 a unit Direct labor Factory overhead During December, 40,900 units of specialty chemicals were completed, work in Process-Filing Department on December 31 was 3,600 units, 50% completed Required: $693,840 246,930 237,254 Hint(s) Hide 1. Prepare a cost of production report for the Filling Department for December. If an amount is zero, enter "O". If required, round your cost per equivalent unit answers to two decimal places Wilmington Chemical Company Cost of Production Report-Filling Department For the Month Ended December 31, 2014 Units charged to production Inventory in process, December 1 3200 Received from Reaction Department 41300 Total units accounted for by the Filling Department 44500 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, December 1 Started and completed in December Transferred to finished goods in December Inventory in process, December 31 Total units to be assigned costs 3200 0 2240 37700 37700 37700 40900 37700 39940 3600 3600 1800 44500 41300 41740