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 Date Mar Balance Item Debit Credit Debit Credit 1 Bal.. 7,200 units, 3/5 completed 16,920 31 Direct materials, 129,600 units 246,240 263,160 31 Direct labor 66,170 329,330 31 Factory overhead 37,222 366,552 31 Goods finished, 131,400 units 354,564 11,988 31 Bal 7 units, 2/5 completed 11,988 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? Check My Work 3 more Check My Work uses remaining Previous Next > All work saved. Email Instructor Save and Exit Submit Assignment for Gradi