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 14,490 31 Direct materials, 113,400 units 204,120 218,610 31 Direct labor 58,640 277,250 31 Factory overhead 32,992 310,242 31 Goods finished, 114,900 units 298,530 11,712 31 Bal. ? units, 4/5 completed 11,712 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