The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. \begin{tabular}{cccc} \hline Date Item & Debit & Balance Balance Debit Credit \\ \hline August.1 Bal., 4, 200 units, 3/5 completed & & 9,870 \\ 31 Direct materials, 75,600 units & 143,640 & 153,510 \\ 31 Direct labor & 38,890 & 192,400 \\ 31 Factory overhead & 21,878 & 214,278 \\ 31 Goods finished, 76,500 units & & 206,424 & 7,854 \\ 31 Bal., ? units, 3/5 completed & & 7,854 \end{tabular} 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 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during August 4. Cost of units started and completed during August 5. Cost of the ending work in process