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., 4,200 units, 2/5 completed					8,820
	31	Direct materials, 75,600 units	136,080				144,900
	31	Direct labor	39,320				184,220
	31	Factory overhead	22,120				206,340
	31	Goods finished, 76,500 units			198,816		7,524
	31	Bal. ? units, 3/5 completed					7,524

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	$1.8
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	$