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 12,312 31 Direct materials, 145,800 units 189,540 201,852 31 Direct labor 56,890 258,742 31 Factory overhead 31,994 290,736 31 Goods finished, 147,600 units 280,278 10,458 31 Bal units, 3/5 completed 10,458 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answe to the nearest cent. 1. Direct materials cost per equivalent unit 1.3 2. Conversion cost per equivalent unit 0.61X 3. Cost of the beginning work in process completed during March 14,288.4 X 4. Cost of units started and completed during March 266,445 X 5. Cost of the ending work in process 10,495.8 X 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? Remain the same X