The following Information concens production in the Baking Department for March. All direct materials are placed in process at the beginning for March. All direct materials are placed in process at the beginning of production. ACCOUNT NO. Balance Debit Credit Date Item Debit Credit 1 Bal., 4,800 units, 2/5 completed 31 Direct materials, 86,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 87,600 units 31 Bal.? units, 3/5 completed 7,296 119,616 153,346 172,320 166,344 5,976 5,976 Mar. 112,320 33,730 18,974 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. s. 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? Increase a & b. Where in the process are direct materials adoed to the unis? hat there are two pieces to this manufactunng direct materiais costs and conversion costs. Recall the definiti Check hy Work Assignment Score: 41.94%