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., 9,000 units, 3/5 completed 14,670 31 Direct materials, 162,000 units 210,600 225,270 31 Direct labor 62,530 287,800 31 Factory overhead 35,174 322,974 31 Goods finished, 164,100 units 311,520 11,454 31 Bal 7 units, 3/5 completed 11,454 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