Extra Credit 2.20.2023 - 10 Points places and use rounded numbers to perform all calculations. All answers must be recorded in the yellow boxes to receive credit. Bailey Co. uses the weighted-average method in its process costing system. Operating data for the Baking Department for the month of March are as follows: \begin{tabular}{|l|c|c|c|} \hline \multicolumn{2}{|c|}{} & \multicolumn{2}{|c|}{ Percent Complete } \\ \hline & Units & Materials & Conversion \\ \hline Beginning work in process inventory & 4,000 & 20% & 50% \\ \hline TransferredinfromthepriordepartmentduringMarch & 65,000 & & \\ \hline CompletedandtransferredtothenextdepartmentduringMarch & 42,000 & & \\ \hline Ending work in process inventory & 27,000 & 100% & 60% \\ \hline \end{tabular} Cost data for the Baking Department for the month of March appear below: \begin{tabular}{|l|l|l|} \hline Cost Record: \\ \hline Beginning work in process inventory: & & \\ Materials & $35,000 & \\ Conversion & $42,000 & $77,000 \\ \hline Costs added in second processing & & \\ department (Baking Department) & & \\ during May: & $125,000 & \\ Materials & $180,000 & $305,000 \\ \hline Conversion \end{tabular} (a) Compute the equivalent units for materials for the Baking Department for March. (1 pt) (b) Compute the equivalent units for conversion for the Baking Department for March. (1pt) (c) What is the cost per equivalent unit for materials? (round to four decimal places) (1pt) (d) What is the cost per equivalent units for conversion? (round to four decimal places) (1pt) (e) What is the total cost assigned to units transferred out of the baking dept during March? (2 pts) (f) How much materials cost is assigned to ending WIP inventory as of March 31 ? (2 pts) (g) How much conversion cost is assigned to ending WIP inventory as of March 31 ? (2 pts)