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. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 7,500 units, 3/5 completed 14,925 31 Direct materials, 135,000 units 216,000 230,925 291,215 31 Direct labor 60,290 33,916 325,131 31 Factory overhead 31 Goods finished, 136,800 units 314,415 10,716 31 Bal. ? units, 2/5 completed 10,716 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 $