ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 18,000 units, 1/4 completed 14,760 31 Direct materials, 336,000 units 252,000 266,760 31 Direct labor 40,000 306,760 31 Factory overhead 60,530 367,290 31 Goods finished, 330,000 units 346,410 20,880 31 Bal. ? units, 2/5 completed 20,880 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 0.75 $ 2. Conversion cost per equivalent unit 0.30 3. Cost of the beginning work in process completed during $ March 14,760 X $ 4. Cost of units started and completed during March 352,300 X $ 5. Cost of the ending work in process 20,880