ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 32,800 units, 1/4 completed 29,520 31 Direct materials, 604,000 units 483,200 512,720 31 Direct labor 110,180 622,900 31 Factory overhead 165,022 787,922 31 Goods finished, 594,200 units 742,340 45,582 31 Bal. ? units, 3/5 completed 45,582 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 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