http iexp.congage Costs per Equivalent Unit The following information concerns production in the Baking Department for March. All direct materiais 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., 5,700 units, 3/5 completed 31 Direct materials, 102,600 units 133,380 31 Direct labor 31 Factory overhead 31 Goods finished, 104,100 units 31 Bal. ? units, 3/5 completed 9,291 142,671 182,301 204,591 197,619 6,972 6,972 39,630 22,290 a. Based on the above data, determine each cost listed below. Round "cost per equlvalent 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. 9 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