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 13,986 206,766 257,276 285,684 10,176 10,176 Mar. 1 Bal., 6,300 unlts, 4/5 completed 31 Dlrect materlals, 113,400 units 31 DIrect labor 31 Factory overhead 31 Goods finished, 114,900 units 31 Bal. ? units, 3/5 completed 192,780 50,510 28,408 275,508 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. 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? Decrease Increase Remain the same