Costs per Equivalent Unit The following information concernsproduction in the Baking Department for March. All direct materialsare placed in process at the beginning of production. ACCOUNT Workin Process—Baking Department ACCOUNT NO. Date Item Debit CreditBalance Debit Credit Mar. 1 Bal., 5,700 units, 2/3 completed 12,16031 Direct materials, 102,600 units 174,420 186,580 31 Direct labor45,690 232,270 31 Factory overhead 25,696 257,966 31 Goodsfinished, 104,100 units 249,650 8,316 31 Bal. ? units, 2/5completed 8,316 a. Based on the above data, determine each costlisted below. Round "cost per equivalent unit" answers to thenearest cent. 1. Direct materials cost per equivalent unit $ 1.702. Conversion cost per equivalent unit $ 2.40 3. Cost of thebeginning work in process completed during March $ 4. Cost of unitsstarted and completed during March $ 5. Cost of the ending work inprocess $ b. Assuming that the direct materials cost is the samefor February and March, did the conversion cost per equivalent unitincrease, decrease, or remain the same in March?
