Mar. 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 Bal., 5,400 units, 2/3 1 9,000 completed Direct materials, 97,200 31 126,360 135,360 units 31 Direct labor 37,370 172,730 31 Factory overhead 21,022 193,752 Goods finished, 98,400 31 186,780 6,972 units 31 Bal. ? units, 3/5 completed 6,972 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? buldu