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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 5,700 units, 1/3 completed					10,925
	31	Direct materials, 102,600 units	174,420				185,345
	31	Direct labor	46,910				232,255
	31	Factory overhead	26,394				258,649
	31	Goods finished, 104,100 units			249,745		8,904
	31	Bal. ? units, 3/5 completed					8,904

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?