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., 5,700 units, 2/3 completed 14,630 31 Direct materials, 102,600 units 205,200 219,830 31 Direct labor 59,220 279,050 31 Factory overhead 33,318 312,368 31 Goods finished, 104,100 units 301,700 10,668 31 Bal. ? units, 3/5 completed 10,668 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the 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