a. Based on the data in Exercise 20-7, determine the following for March:
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?