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Costs per Equivalent Unit The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 8,100 units, 3/5 completed 15,309 31 Direct materials, 145,800 units 218,700 234,009 31 Direct labor 65,640 299,649 31 Factory overhead 36,924 336,573 31 Goods finished, 147,600 units 324,477 12,096 31 Bal. 7 units, 3/5 completed 12,096 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. $ 1. 57 2. Conversion cost per equivalent unit. 0.7 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? Increase