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., 7,500 units, 2/5 completed 12,150 31 Direct materials, 135,000 units 189,000 201,150 31 Direct labor 53,130 254,280 31 Factory overhead 29,886 284,166 31 Goods finished, 136,800 units 273,450 10,716 31 Bal units, 4/5 completed 10,716 . Based on the above data, determine each cost listed below. Round "cost per equivalent unit answers to the nearest cont. 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? Increase { Previous Next