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., 8,100 units, 2/5 completed 14,256 31 Direct materials, 145,800 units 218,700 232,956 31 Direct labor 66,370 299,326 31 Factory overhead 37,328 336,654 31 Goods finished, 147,600 units 324,558 12,096 31 Bal. ? units, 3/5 completed 12,096 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