Date Item Debit Credit Debit Credit Mar. 1 Bal., 18,000 units, 1/4 completed 31 Direct materials, 336,000 units252,000 31 Direct labor 31 Factory overhead 31 Goods finished, 330,000 units 31 Bal. 2 units, 2/5 completed 14,760 266,760 306,760 367,290 346,410 20,880 20,880 40,000 60,530 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest o 1. Direct materials cost per equivalent unit. 2. Conversion cost per equivalent unit. 3. Cost of the beginning work in process completed durings March. 4. Cost of units started and completed during March. 5. Cost of the ending work in process