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., 8,700 units, 2/3 completed			22,330
	31	Direct materials, 156,600 units	313,200			335,530
	31	Direct labor	90,350			425,880
	31	Factory overhead	50,824			476,704
	31	Goods finished, 158,700 units		459,940		16,764
	31	Bal. ? units, 3/5 completed			16,764

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	$fill in the blank 5