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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Mar. 1 Bal., 5,400 units, 1/3 completed 9,810 31 Direct materials, 97,200 units 155,520 165,330 31 Direct labor 44,410 209,740 31 Factory overhead 24,974 234,714 31 Goods finished, 98,400 units 226,230 8,484 31 Bal. ? units, 3/5 completed 8,484 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?