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., 7,200 units, 1/3 completed 13,080 31 Direct materials, 129,600 units 207,360 220,440 31 Direct labor 59,730 280,170 31 Factory overhead 33,594 313,764 31 Goods finished, 131,400 units 302,100 11,664 31 Bal. 7 units, 4/5 completed 11,664 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