$1$ Bal., $6,600$ units, $1/3$ completed $10,450$

$31$ Direct materials, $118,800$ units $166,320176,770$

$31$ Direct labor $46,130222,900$

$31$ Factory overhead $25,954248,854$

$31$ Goods finished, $120,300$ units $240,4908,364$

$31$ Bal. $?$ units, $2/5$ completed $8,364$

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 $fill in the blank $1$

$2.$ Conversion cost per equivalent unit $fill in the blank $2$

$3.$ Cost of the beginning work in process completed during March $fill in the blank $3$

$4.$ Cost of units started and completed during March $fill in the blank $4$

$5.$ Cost of the ending work in process $fill in the blank $5$

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?