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., 9,000 units, 2/5 completed 14,580 31 Direct materials, 162,000 units 226,800 241,380 31 Direct labor 62,690 304,070 31 Factory overhead 35,266 339,336 31 Goods finished, 164,100 units 328,020 11,316 31 Bal. 7 units, 2/5 completed 11,316 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 Remain the same