Mar.	1	Bal., 8,100 units, 2/3 completed			17,280
	31	Direct materials, 145,800 units	247,860			265,140
	31	Direct labor	64,830			329,970
	31	Factory overhead	36,474			366,444
	31	Goods finished, 147,600 units		353,970		12,474
	31	Bal. ? units, 2/5 completed			12,474

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

1. Direct materials cost per equivalent unit	1.7
2. Conversion cost per equivalent unit	0.7
3. Cost of the beginning work in process completed during March	$19170
4. Cost of units started and completed during March	$334800
5. Cost of the ending work in process	$fill in the blank 5