1. 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., 4,800 units, 2/3 completed					10,240
   	31	Direct materials, 86,400 units	146,880				157,120
   	31	Direct labor	38,780				195,900
   	31	Factory overhead	21,812				217,712
   	31	Goods finished, 87,600 units			210,080		7,632
   	31	Bal. ? units, 3/5 completed					7,632

   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? _______