Costs per Equivalent 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 Debit Credit Debit Credit Mar. 1 Bal., 8.100 units, 1/3 completed 17,415 31 Direct materials, 145,800 units 277,020 294,435 31 Direct labor 76,770 371,205 31 Factory overhead 43,182 414,387 31 Goods finished, 147,600 units 398,385 16,002 31 Bal 7 units, 4/5 completed 16,002 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 1.9 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March 4. Cost of units started and completed during March S. 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? Previous