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 ACCOUNT NO. Department Balance Date Item Debit Credit Debit Credit Bal., 4,200 Mar. 1 units, 1/3 8,050 completed Direct materials, 31 128,520 136,570 75,600 units 31 Direct labor 34,240 170,810 Factory 31 19,254 190,064 overhead Goods finished, 31 183,530 6,534 76,500 units Bal. ? units, 31 2/5 6,534 completed 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