eBook Show Me How Costs per Equivalent Unit The following information concerns production in the Baking Depertment for March. Ain direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit: *) Mar. 1 Bal, 18,000 units, 1/4 completed 31 Direct materia's, 336,000 units 252,000 31 Direct labor 31 Factory overhead 31 Goods finished, 330,000 units 31 Bal. 2 units, 2/5 completed 14,760 266,760 306.760 367,290 46,410 20,880 20,880 40,000 60,530 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 equlvalent unlt 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 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 March? 0.75 0.30 V 327,600 V Increase v Where in the process are direct matoriails added to the unis? Remember that thene are two piaces to this manufacturing process, direct materiais costs and conversion costs. Recall the definition of wor