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., 32,800 units, 14 completed					29,520
	31	Direct materials, 604,000 units	483,200				512,720
	31	Direct labor	110,180				622,900
	31	Factory overhead	165,022				787,922
	31	Goods finished, 594,200 units			742,340		45,582
	31	Bal. ? units, 35 completed					45,582

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?