Conts per Equivalent Unt The following infocmation concerns production in the Baking Departmeot for March. All direct materiais are piaced in process at the beginning of production. a. Bosed on the above dota, determine each cost litted below. Round "cost per equivalent unit" anwwers to the nearest cent. B. Assuming that the direct materials cost is the same for February and March, did the comversicn cost per equivalent unit increase, decrease, or remain the same in March