Please help! And please explain how you got to result. 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 Debit Credit Mar. 1 Bal., 5,700 units, 3/5 completed 9,861 31 Direct materials, 102,600 units 143,640 153,501 31 Direct labor 39,630 193,131 31 Factory overhead 22,290 215,421 31 Goods finished, 104,100 units 208,029 7,392 31 Bal. ? units, 3/5 completed 7,392 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