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., 8,400 units, 4/5 completed 15,456 31 Direct materials, 151,200 units 211,680 227,136 31 Direct labor 58,220 285,356 31 Factory overhead 32,752 318,108 31 Goods finished, 153,300 units 306,264 11,844 31 Bal.? units, 4/5 completed 11,844 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 $ 1.4 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