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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 7,500 units, 4/5 completed					16,650
	31	Direct materials, 135,000 units	229,500				246,150
	31	Direct labor	60,130				306,280
	31	Factory overhead	33,824				340,104
	31	Goods finished, 136,800 units			328,020		12,084
	31	Bal. ? units, 3/5 completed					12,084

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.	$