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., 6,000 units, 4/5 completed					11,040
	31	Direct materials, 108,000 units	151,200				162,240
	31	Direct labor	40,900				203,140
	31	Factory overhead	23,000				226,140
	31	Goods finished, 109,500 units			218,760		7,380
	31	Bal. ? units, 2/5 completed					7,380

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