Item Equivalent units of Production 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 Debit Credit Debit Credit March 1 Bal., 5,100 units, 3/5 completed 19,380 31 Direct materials, 91,800 units 174,420 193,800 31 Direct labor 47,650 241,450 31 Factory overhead 26,798 268,248 31 Goods finished, 93,000 units 258,342 9,906 31 Bal. ? units, 4/5 completed 9,906 a. Determine the number of units in work in process inventory at March 31. units b. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "o". Baking Department Equivalent Units of Production for Direct Materials and conversion Costs For March Direct Materials Whole Units Equivalent Units Conversion Equivalent Units Inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total 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., 8,100 units, 4/5 completed 19,440 31 Direct materials, 145,800 units 262,440 281,880 31 Direct labor 73,540 355,420 31 Factory overhead 41,372 396,792 31 Goods finished, 147,600 units 383,436 13,356 31 Bal 2 units, 2/5 completed 13,356 . Based on the above data, determine each cost listed below. Round "cost per equivalent unie" 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