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., 7,200 units, 2/5 completed 11,664 31 Direct materials, 129,600 units 181,440 193,104 31 Direct labor 50,600 243,704 31 Factory overhead 28,456 272,160 31 Goods finished, 131,400 units 262,656 9,504 31 Bal. ? units, 3/5 completed 9,504 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 the same in March