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., 5,400 units, 2/3 completed 11,520 31 Direct materials, 97,200 units 165,240 176,760 31 Direct labor 31 Factory overhead 43,600 24,524 220,360 244,884 31 Goods finished, 98,400 units 235,980 8,904 31 Bal. ? units, 3/5 completed 8,904 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 1.70 2. Conversion cost per equivalent unit 0.70 3. Cost of the beginning work in process completed during March 756 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,