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., 9,000 units, 2/5 completed 16,740

31 Direct materials, 162,000 units 259,200 275,940

31 Direct labor 73,140 349,080

31 Factory overhead 41,142 390,222

31 Goods finished, 164,100 units 377,250 12,972

31 Bal. ? units, 2/5 completed 12,972

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?