SM C Printem Coupe Equivalent Unit The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of produ ACCOUNT Work in Process --Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal 7.500 units, 4/5 completed 15,900 31 Direct materials, 135,000 units 216,000 231,900 31 Direct labor 60,130 292,030 31 Factory overhead 33,824 325,854 31 Goods finished, 136,800 units 314,340 11,514 31 Bal units, 3/5 completed 11.514 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 Increase Y Check My Work Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing process, direct materials Check My Work All work saved