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Costs per Equivalent Unit

The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in Process$-$Baking Department

ACCOUNT NO$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$Augus$,1$ Bal., $8,700$ units, $\frac{4}{5}$ completed,,,$15,138,],[,1$ Direct materials, $156,600$ units,$203,580,,218,718,],[,1$ Direct labor,$60,300,,279,018,],[,1$ Factory overhead,$33,912,,312,930,],[,$Goods finished, $158,700$ units,,$301,182,11,748,],[,1$ Bal., $?$ units, $4/5$ completed,,,$11,748,]]$

a$.$ Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

Cost of the beginning work in process completed during August

$

$\backslash$table$[[1\mathrm{.}30],[$$$0\mathrm{.}60$