he 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 ProcessBaking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Mar. 1 Bal., 32,800 units, 14 completed 29,520 31 Direct materials, 604,000 units 483,200 512,720 31 Direct labor 110,180 622,900 31 Factory overhead 165,022 787,922 31 Goods finished, 594,200 units 742,340 45,582 31 Bal. ? units, 35 completed 45,582 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent