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Ch 17 Exercises eBook Snow Me How Costs per Equivalent Unit Calculator The following information concerns production in the Baking Department for March. Al direct materials are placed in process at the beginning of production ACCOUNT Work in Process-Baking Department ACCOUNT NO Date Item Balance Debit Credit Debit Credit Mar. 1 Bal.4,200 units, 3/5 completed 8,778 31 Direct materials, 75,600 units 128,520 137.298 31 Direct labor 33,730 171,028 31 Factory overhead 18,980 190,008 31 Goods finished, 76,500 units 183.474 6.534 31 Bal 7 units, 2/5 completed 6,534 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 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. 20,880 X b. Assuming that the direct materials cost is the same for February and March diate conversion cost per equivalent unit increase decrease, or remain the same in March? Increase 2220