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, 4/5 completed					20,250
	31	Direct materials, 145,800 units	277,020				297,270
	31	Direct labor	74,190				371,460
	31	Factory overhead	41,730				413,190
	31	Goods finished, 147,600 units			398,196		14,994
	31	Bal. ? units, 3/5 completed					14,994

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 March.	$
4. Cost of units started and completed during March.	$
5. Cost of the ending work in process.	$