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 DepartmentACCOUNT NO$.$DateItemDebitCreditBalanceDebitCreditMar$\mathrm{.}1$Bal., $9,000$ units, $4/5$ completed $15,66031$Direct materials, $162,000$ units$210,600226,26031$Direct labor$61,840288,10031$Factory overhead$34,784322,88431$Goods finished, $164,100$ units $311,43011,45431$Bal. $?$ units, $3/5$ completed $11,454$ a$.$ Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent$\mathrm{.}1.$ Direct materials cost per equivalent unit$fill in the blank $12.$ Conversion cost per equivalent unit$fill in the blank $23.$ Cost of the beginning work in process completed during March$fill in the blank $34.$ Cost of units started and completed during March$fill in the blank $45.$ Cost of the ending work in process$fill in the blank $5$b$.$