eBook Show Me How Calculator 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. 7,812 Balance Date Item Debit Credit Debit Credit Mar 1 Bal., 4,200 units, 2/5 completed 31 Direct materials, 75,600 units 120,960 128,772 31 Direct labor 34,700 163,472 31 Factory overhead 19,522 182,994 31 Goods finished, 76,500 units 175,866 7,128 31 Bal. ? units, 4/5 completed 7,128 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? $ Increase Check My Work Save and Exit Submit Assignment for Grading