The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production

Costs per Equivalent Unit 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., 6,300 units, 2/3 completed 10,500 31 Direct materials, 113,400 units 147,420 157,920 31 Direct labor 43,980 201,900 31 Factory overhead 24,744 226,644 31 Goods finished, 114,900 units 218,100 8,544 31 Bal. ? units, 4/5 completed 8,544 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 1.30 2. Conversion cost per equivalent unit $ 0.60 3. Cost of the beginning work in process completed during March 3,360 X 4. Cost of units started and completed during March 206,340 5. Cost of the ending work in process 8,544 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 Increase