Assuming that the March 1 work in process inventory includes $18,000 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Feedback Increase or Decrease Amount Check My Work 1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory. 2. Compare the costs per equivalent unit for February and March. The costs per equivalent unit for materials and conversion for February are in the March 1 work in process inventory. The materials amount is given.