Costs per Equivalent Unit The following information concerns production in the Baking Department for March. Ail direct moterials are placed in process at the beginning of production. a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. b. Assuming that the direct materials cost is the came for February and March, did the converuion cost per equivalent unit increase, decreaie, of remain the same in March