Costs per Equivalent Unit The following information concerns production in the Baling 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., 5.700 units, 23 completed 13,110 31 Direct materials, 102,600 units 184,680 197.790 31 Direct labor 53,070 250,860 31 Factory overhead 29.858 250.718 31 Goods finished, 104,100 units 270,470 10,248 31 Bal 7 units, 4/5 completed 10,245 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 thi Increase Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing process, direct materials co