The 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., 4,500 units, 2/5 completed			6,840
	31	Direct materials, 81,000 units	105,300			112,140
	31	Direct labor	31,380			143,520
	31	Factory overhead	17,652			161,172
	31	Goods finished, 82,200 units		156,090		5,082
	31	Bal. ? units, 2/5 completed			5,082

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.
2. Conversion cost per equivalent unit.
3. Cost of the beginning work in process completed during March.
4. Cost of units started and completed during March.
5. Cost of the ending work in process.