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., 4,800 units, 2/5 completed					7,296
	31	Direct materials, 86,400 units	112,320				119,616
	31	Direct labor	33,730				153,346
	31	Factory overhead	18,974				172,320
	31	Goods finished, 87,600 units			166,344		5,976
	31	Bal. ? units, 3/5 completed					5,976

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.	$
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.	$