Item Debit Credit 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 Debit Credit Mar. 1 Bal., 6,600 units, 2/3 completed 15,180 31 Direct materials, 118,800 units 213,840 229,020 31 Direct labor 60,910 289,930 31 Factory overhead 34,258 324,188 31 Goods finished, 120,300 units 312,560 11,628 31 Bal. ? units, 3/5 completed 11,628 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 1.8 2. Conversion cost per equivalent unit 0.7 x 3. Cost of the beginning work in process completed during March 1,540 x 4. Cost of units started and completed during March 297,400 x 5. Cost of the ending work in process 12,036 x 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