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$.$

Date Item Debit Credit Balance

Debit Credit

Mar. $1$ Bal., $5,700$ units, $4/5$ completed $13,680$

$31$ Direct materials, $102,600$ units $184,680198,360$

$31$ Direct labor $52,250250,610$

$31$ Factory overhead $29,398280,008$

$31$ Goods finished, $104,100$ units $270,4329,576$

$31$ Bal. $?$ units, $3/5$ completed $9,576$

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?