ment/takeAsignment Main.do invoker=&take AssignmentSessionLocator Beinprogress-false ACCOUNT Work in Process --Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 7,500 units, 4/5 completed 20,100 31 Direct materials, 135,000 units 270,000 290,100 31 Direct labor 76,650 366,750 31 Factory overhead 43,122 409,872 31 Goods finished, 136,800 units 396,420 13,452 31 Bal. ? units, 2/5 completed 13,452 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 s 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