The following information concerns production in the Baking Department for March. All direct materials are placed in prscess at the beginning of production ACCOUNT Work in Process-Baking Department ACCOUUNT NO Balance Date Item Debit Credit Debit Credit Mar 1 Bal 4,800 units, 2/3 completed 31 Direct materials, 86,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 87,600 units 31 Bal. 7 units, 2/5 completed 8,000 120,320 153,280 171,824 166,280 554 5.544 112,320 32.960 18,544 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" amswers to the mearest 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 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 equivalient unit decrease, or remain the same in March? Check My Work