Date Item 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 Debit Credit Mar 1 Bal., 4,500 units, 3/5 completed 9,405 31 Direct materials, 81,000 units 137,700 147,105 31 Direct labor 36,800 183,905 31 Factory overhead 20,698 204,603 31 Goods finished, 82,200 units 197,145 7,458 31 Bal ? units, 4/5 completed 7,458 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