eBook Show Me How Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 8,100 units, 3/5 completed 16,119 31 Direct materials, 145,800 units 233,280 249,399 31 Direct labor 66,210 315,609 31 Factory overhead 37,236 352,845 31 Goods finished, 147,600 units 339,237 13,608 31 Bal. 2 units, 4/5 completed 13,608 a. Based on the above data, determine ench cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit 1.99 X