Date Item Debit Debit Mar. 41,926 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 Credit Credit 1 Bal., 9,300 units, 4/5 completed 19,716 31 Direct materials, 167,400 units 267,840 287,556 31 Direct labor 74,540 362,096 31 Factory overhead 404,022 31 Goods finished, 169,500 units 389,478 14,544 31 Bal ? units, 3/5 completed 14,544 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