Any answer will get a like! I just can't figure out what I keep doikf wrong with #3

Costs per Equivalent Unit 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. Date Balance Item Debit Credit Debit Credit Mar. 1 Bal., 6,600 units, 1/3 completed 10,450 31 Direct materials, 118,800 units 166,320 176,770 31 Direct labor 46,530 223,300 31 Factory overhead 26,166 249.466 31 Goods finished, 120,300 units 240,490 8,976 31 Bal 7 units, 3/5 completed 8,976 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 1.4 2. Conversion cost per equivalent unit 0.6 3. Cost of the beginning work in process completed during March 13,383.3 X 4. Cost of units started and completed during March 227,400 S. Cost of the ending work in process 8,976