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., 8,400 units, 2/5 completed 17,640

31 Direct materials, 151,200 units 272,160 289,800

31 Direct labor 79,350 369,150

31 Factory overhead 44,634 413,784

31 Goods finished, 153,300 units 398,412 15,372

31 Bal. ? units, 4/5 completed 15,372

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?