8.

The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 9,000 units, 1/3 completed 19,350 31 Direct materials, 162,000 units 307,800 327,150 31 Direct labor 84,600 411,750 31 Factory overhead 47,592 459,342 31 Goods finished, 164,100 units 442,920 16,422 31 Bal. ? units, 3/5 completed 16,422 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 $ III $ $