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, 2/3 completed 21,560 31 Direct materials, 151,200 units 302,400 323,960 31 Direct labor 86,530 410,490 31 Factory overhead 48,668 459,158 31 Goods finished, 153,300 units 444,290 14,868 31 Bal.? units, 2/5 completed 14,868 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