Costs per Equivalent Unit Date 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 Item Debit Credit Debit Credit Mar. 1 Bal., 5,400 units, 4/5 completed 10,908 31 Direct materials, 97,200 units 145,800 156,708 31 Direct labor 43,650 200,358 31 Factory overhead 24,558 224,916 31 Goods finished, 98,400 units 216,264 8,652 31 Bal? units, 4/5 completed 8,652 a. Based on the above data, determine each cost isted below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit, 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 5. Cost of the ending work in process. 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