The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT NO ACCOUNT Work in Process-Baking Department Balance Debit Credit Date Item Debit Credit Mar 1 Bal., 5,100 units, 4/5 completed 13,668 31 Direct materials, 91,800 units 183,600 197,268 31 Direct labor 53,020 250,288 29,816 31 Factory overhead 280,104 31 Goods finished, 93,000 units 10,608 269,496 31 Bal. ? units, 4/5 completed 10,608 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 the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March? Increase