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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 7,800 units, 4/5 completed					16,536
	31	Direct materials, 140,400 units	224,640				241,176
	31	Direct labor	63,060				304,236
	31	Factory overhead	35,472				339,708
	31	Goods finished, 142,200 units			326,748		12,960
	31	Bal. ? units, 4/5 completed					12,960

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.	$fill in the blank 1
2. Conversion cost per equivalent unit.	$fill in the blank 2
3. Cost of the beginning work in process completed during March.	$fill in the blank 3
4. Cost of units started and completed during March.	$fill in the blank 4
5. Cost of the ending work in process.	$fill in the blank 5

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?