a. Based on the data in Exercise 20-7, determine the following for March:

1. Direct materials cost per equivalent unit

2. Conversion cost per equivalent unit

3. Cost of the beginning work in process completed during March

4. Cost of units started and completed during March

5. Cost of the ending work in process

b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March?

Data from Exercise 20-7,

The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.

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ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Item Debit Credit Debit Credit Date Mar. 1 Bal, 32,800 units, completed 31 Direct materials, 604,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 594,200 units 483,200 110,180 165,022 29,520 512,720 622,900 787,922 742,340 45,582 45,582 31 Bal. 2 units, completed