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: The Costs per Equ The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production ACCOUNT NO. Date Item Debit Credit DebitCredit Mar. 1 Bal., 5,100 units, 4/5 completed 31 Direct labor 31 Factory overhead 31 Goods finished, 93,000 units 31 Bal. ? units, 4/5 completed 119,340 35,340 19,884 128,214 163,554 183,438 176,4966,942 6,942 ine each cost listed below. R valent unit" answers to the 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 Previous Check My Work nd Exit All work saved