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 Debit Credit Date Item Debit Credit Mar. 6,675 111,975 1 Bal., 4,500 units, 1/3 completed 31 Direct materials, 81,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 82,200 units 31 Bal.? units, 2/5 completed 105,300 31,500 17,712 143,475 161,187 5,082 5,082 156,105 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 1.3 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