I need assistance with the following. Thank you!

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 Date Item Debit Credit Deblt Credit March 1 Bal., 7,800 units, 4/5 completed 21,840 218,400 31 Direct materials, 140,400 units 196,560 31 Direct labor 54,050 272,450 31 Factory overhead 30,406 302,856 291,576 11,280 31 Goods finished, 142,200 units 31 Bal. 2 units, 1/5 completed 11,280 a. Determine the number of units in work in process inventory at March 31. 6,000 units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "O". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Direct Materials Whole Units Equivalent Units Conversion Equivalent Units Inventory in process, March 1 7,800 0 6,240 Started and completed in March 134,160 134,160 134,160 Transferred to finished goods in March Inventory in process, March 31 III Total 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 Date Item Debit Credit Debit Credit 226,720 Mar. 1 Bal., 6,000 units, 2/3 completed 10,600 31 Direct materials, 108,000 units 151,200 161,800 31 Direct labor 41,550 203,350 31 Factory overhead 23,370 31 Goods finished, 109,500 units 218,800 7,920 31 Bal.? units, 3/5 completed 7,920 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 1.4 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March S 4. Cost of units started and completed during March 5. Cost of the ending work in process b. Assurning 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