Bailey Co. uses the weighted-average method in its process costing system. Operating data for the Baking Department for the month of March are as follows: Beginning work in process inventory Transferred in from the prior department during March Completed and transferred to the next department during March Ending work in process inventory Beginning work in process inventory: Materials Conversion Units Costs added in second processing department (Baking Department) during May: Materials Conversion 4,000 65,000 42,000 27,000 $35,000 $42,000 Percent Complete $125,000 $180,000 Materials Cost data for the Baking Department for the month of March appear below: Cost Record: 20% 100% $77,000 Conversion 50% $305,000 60% (a) Compute the equivalent units for materials for the Baking Department for March. (b) Compute the equivalent units for conversion for the Baking Department for March. (c) What is the cost per equivalent unit for materials? (round to four decimal places) (d) What is the cost per equivalent units for conversion? (round to four decimal places) (e) What is the total cost assigned to units transferred out of the baking dept during March? (f) How much materials cost is assigned to ending WIP inventory as of March 31? (g) How much conversion cost is assigned to ending WIP inventory as of March 31? (1 pt) (1 pt) (1 pt) (1 pt) (2 pts) (2 pts) (2 pts)