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. 12,864 1 Bal., 4,800 units, 4/5 completed 31 Direct materials, 86,400 units 172,800 185,664 31 Direct labor 49,900 235,564 31 Factory overhead 28,076 263,640 31 Goods finished, 87,600 units 253,848 9,792 31 Bal. ? units, 4/5 completed 9,792 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 2.00 2. Conversion cost per equivalent unit 0.87 X 3. Cost of the beginning work in process completed during March 16,204 X 4. Cost of units started and completed during March $ 237,636 X 5. Cost of the ending work in process 9,705.60 x 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 M Increase