Costs per Equlvalent Unit The following information concems 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 DebitCredit Date Item DebitCredit Mar 1 Bal, 7,800 units, 2/s completed 31 Direct materials, 140,400 units266,760 31 Direct labor 31 Factory overhead 31 Goods finished, 142,200 units 17,160 283,920 56,360 397,104 383,78413,320 13,320 72,440 40,744 1 Bal. 7 units, 2/5 completed a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent . 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 unilts started and completed during March S. 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 Mareh