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, 2/5 completed 17,010 31 Direct materials, 145,800 units 262,440 279,450 31 Direct labor 75,850 355,300 31 Factory overhead 42,662 397,962 31 Goods finished, 147,600 units 383,598 14,364 31 Bal. 7 units, 3/5 completed 14,364 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 rem Et Drake