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. 143,640 39,890 1 Bal., 5,700 units, 1/3 completed 31 Direct materials, 102,600 units 31 Direct labor 31 Factory overhead 31 Goods finished, 104,100 units 31 Bal. ? units, 2/5 completed 9,025 152,665 192,555 214,993 6,888 6,888 22,438 208,105 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 $ $ 1.40 0.60 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March X 4. Cost of units started and completed during March $ 11,316.4 $196,800 $ 6,888 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? Decrease X Feedback Check My Work Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing process, direct materials costs and conversion costs. Recall the definition of work in process