Item Debit 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 Credit Debit Credit Mar. 1 Bal., 4,500 units, 3/5 completed 7,785 31 Direct materials, 81,000 units 113,400 121,185 31 Direct labor 31,030 152,215 31 Factory overhead 17,462 169,677 31 Goods finished, 82,200 units 164,265 5,412 31 Bal. 7 units, 2/5 completed 5,412 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 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 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