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., 6,600 units, 2/3 completed 16,940 31 Direct materials, 118,800 units 31 Direct labor 237,600 254,540 31 Factory overhead 67,930 38,216 322,470 360,686 31 Goods finished, 120,300 units 348,650 12,036 31 Bal. ? units, 2/5 completed 12,036 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