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., 5,100 units, 2/5 completed 7,752 31 Direct materials, 91,800 units 119,340 127,092 31 Direct labor 31 Factory overhead 35,530 19,982 162,622 182,604 31 Goods finished, 93,000 units 176,598 6,006 31 Bal. ? units, 2/5 completed 6,006 a. Based on the above data, determine each cost listed below Round "cost per equivalent unit" answers to the nearest cent. 1. Direct matenals 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