Assuming that the direct materials cost is the same for Fobrvary and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in 1arch? conversion costs are incurred evenly throughout the process. The beginning inventory consists of $68,800 of direct moterials. a. Determine the number of units transferred to the next department. units b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places C. Determine the cost of units started and completed in November