ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 7,200 units, 4/5 completed					12,528
	31	Direct materials, 129,600 units	168,480				181,008
	31	Direct labor	49,490				230,498
	31	Factory overhead	27,838				258,336
	31	Goods finished, 131,400 units			249,372		8,964
	31	Bal. ? units, 3/5 completed					8,964

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?