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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 6,600 units, 2/5 completed					13,860
	31	Direct materials, 118,800 units	213,840				227,700
	31	Direct labor	62,330				290,030
	31	Factory overhead	35,062				325,092
	31	Goods finished, 120,300 units			312,648		12,444
	31	Bal. ? units, 4/5 completed					12,444

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.	$fill in the blank 1
2. Conversion cost per equivalent unit.	$fill in the blank 2
3. Cost of the beginning work in process completed during March.	$fill in the blank 3
4. Cost of units started and completed during March.	$fill in the blank 4
5. Cost of the ending work in process.	$fill in the blank 5

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?