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., 8.700 units, 2/3 completed 14,500 31 Direct materials, 156,600 units 203,580 218,080 31 Direct labor 60,740 278,820 31 Factory overhead 34,168 312,988 31 Goods finished, 158,700 unik 301,240 11,748 31 Bal 7 units, 4/5 completed 11,748 a. Based on the above data, determine each 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