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 1 Bal., 5.400 units, 2/5 completed 11,340 31 Direct materials, 97,200 units 174,960 156,300 31 Direct labor 51,000 237,300 31 Factory overhead 28,680 265,980 31 Goods finished, 98,400 units 255,732 10,248 31 Bal units, 4/5 completed 10,248 Mar 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 12.96 X 0.80 3. Cost of the beginning work in process completed during March 4.38 x 4. Cost of units started and completed during March 1,279,68 x 5. Cost of the ending work in process 54,432 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 Decrease ex