eBook Show Me How Calculator Date 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 Item Debit Credit Debit Credit Mar. 1 Bal., 6,900 units, 3/5 completed 17,319 31 Direct materials, 124,200 units 248,400 265,719 31 Direct labor 71,950 337,669 31 Factory overhead 40,478 378,147 31 Goods finished, 126,000 units 365,193 12,954 31 Bal.? units, 3/5 completed 12,954 2. 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 2. Conversion cost per equivalent unit x 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