The following information concerns production in the Baking Department for December. 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
Dec.	1	Bal., 6,600 units, 4/5 completed					13,992
	31	Direct materials, 118,800 units	190,080				204,072
	31	Direct labor	53,360				257,432
	31	Factory overhead	30,010				287,442
	31	Goods finished, 120,300 units			276,426		11,016
	31	Bal., ? units, 4/5 completed					11,016

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