Debit Mar. 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. Date Balance Item Credit Debit Credit 1 Bal.,7,800 units, 3/5 completed 17,550 31 Direct materials, 140,400 units 252,720 270,270 31 Direct labor 72,870 343,140 31 Factory overhead 40,986 384,126 31 Goods finished, 142,200 units 369,486 14,640 31 Bal ? units, 4/5 completed 14,640 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. 1.80 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? Increase