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., 5,700 units, 3/5 completed					14,307
	31	Direct materials, 102,600 units	205,200				219,507
	31	Direct labor	59,930				279,437
	31	Factory overhead	33,706				313,143
	31	Goods finished, 104,100 units			301,719		11,424
	31	Bal. ? units, 4/5 completed					11,424

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.
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?