1.) On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 36,000 units were started. At the end of the month all started units were 55% complete with respect to conversion. Direct Materials placed into production had a total cost of $335,000 and the total conversion cost for the month was $383,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent.)

2.) On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 31,000 units were started. At the end of the month all started units were 60% complete with respect to conversion. Direct Materials placed into production had a total cost of $465,000 and the total conversion cost for the month was $358,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March. (Round answer to the nearest cent.)

3.) On January 1, Easton Company had cash on hand of $100,000.All of January's $248,000 sales were on account. December sales of $218,000 were also all on account.Experience has shown that Easton typically collects 25% of receivables in the month of the sale and the balance the following month.All materials and supplies are purchased on account and Easton has a history of paying for half of these purchases in the month of purchase and half the following month.Such purchases were $162,000 for December and $151,000 for January.All other expenses including wages are paid in the month incurred.These amounted to $42,000 in December and $44,000 in January.Use this information to determine the projected ending balance of cash on hand for January. (Round answer to the nearest whole dollar)