Assuming that the March 1 work in process inventory includes $24, 320 of direct materials, determine the increase or decrease in the cost per materials and conversion between February and March. If required, round your answers to the nearest cent. Assuming that the March 1 work in process inventory includes $24, 320 of direct materials, determine the increase or decrease in the cost per materials and conversion between February and March. If required, round your answers to the nearest cent