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., 9,000 units, 2/5 completed 15,840 31 Direct materials, 162,000 units 243,000 258,840 31 Direct labor 31 Factory overhead 74,380 41,834 333,220 375,054 31 Goods finished, 164,100 units 360,840 14,214 31 Bal. ? units, 4/5 completed 14,214 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 258,840 X 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? Increase Check My Work Previous Next