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 Debit Credit Date Item Credit Debit Mar 1 Bal., 9,000 units, 3/5 completed 17,010 31 Direct materials, 162,000 units 260,010 243,000 31 Direct labor 72,950 332,960 31 Factory overhead 41,038 373,998 31 Goods finished, 164,100 units 360,750 13,248 31 Bal. ? units, 3/5 completed 13,248 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1.5 1. Direct materials cost per equivalent unit 0.69 X 2. Conversion cost per equivalent unit 20,736 X 3. Cost of the beginning work in process completed during March 4. Cost of units started and completed during March 339,669 X 5. Cost of the ending work in process 13,207 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? Decrease X Feedback Check My Work 1AL