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., 7,500 units, 3/5 completed 17,625 31 Direct materials, 135,000 units 256,500 274,125 31 Direct labor 68,900 343,025 31 Factory overhead 38,764 381,789 31 Goods finished, 136,800 units 369,135 12,654 31 Bal. ? units, 2/5 completed 12,654 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 $fill in the blank 1 2. Conversion cost per equivalent unit $fill in the blank 2 3. Cost of the beginning work in process completed during March $fill in the blank 3 4. Cost of units started and completed during March $fill in the blank 4 5. Cost of the ending work in process $fill in the blank 5 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?