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. 1 Bal., 8, 100 units, 3/5 completed 14,013 31 Direct materials, 145,800 units 204,120 218,133 31 Direct labor 56,260 274,393 31 Factory overhead 31,652 306,045 31 Goods finished, 147,600 units 294,957 11,088 31 Bal. 7 units, 3/5 completed 11,088 1. 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. 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 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