Cont of hostictien Ariart Hequired: sent per squivalent catis, round to the nearest cent. Reeuired: cost per equivalent units, rownd to the neareat cent. Total costs assigned by the Roasting Department 2. Assuming that the March 1 work in process inwentory includes $15,000 of direct materials, determine the increase or decrease in the cast per equivalent unit for cirect. materials and conversion between February and March. If required, round your answers to two decimal places