took Show Me How Costs per Equivalent Unit 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, 6,000 units, 3/5 completed 11,940 31 Direct materials, 108,000 units 172,800 184,740 31 Direct labor 48,650 233,390 31 Factory overhead 27,370 260,760 31 Goods finished, 109,500 units 251,670 9,090 31 Bal. 7 units, 3/5 completed 9,090 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 357,540 x 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? Check My Work Previous Next Check My Work Save and tu Submit Assige for Grad