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., 4,200 units, 2/3 completed 10,78031 Direct materials, 75,600 units 151,200 161,980 31 Direct labor43,210 205,190 31 Factory overhead 24,308 229,498 31 Goodsfinished, 76,500 units 221,710 7,788 31 Bal. ? units, 2/5 completed7,788 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 $ 2. Conversion cost perequivalent unit $ 3. Cost of the beginning work in processcompleted during March $ 4. Cost of units started and completedduring March $ 5. Cost of the ending work in process $ b. Assumingthat the direct materials cost is the same for February and March,did the conversion cost per equivalent unit increase, decrease, orremain the same in March?
