1	Bal., 5,400 units, 4/5 completed					9,396
	31	Direct materials, 97,200 units	126,360				135,756
	31	Direct labor	37,420				173,176
	31	Factory overhead	21,044				194,220
	31	Goods finished, 98,400 units			186,744		7,476
	31	Bal. ? units, 4/5 completed					7,476

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.	$

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?