The following information concerns production in the Baking Department for May. 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
May.	1	Bal., 6,000 units, 3/5 completed					15,660
	31	Direct materials, 108,000 units	226,800				242,460
	31	Direct labor	62,040				304,500
	31	Factory overhead	34,890				339,390
	31	Goods finished, 109,500 units			328,320		11,070
	31	Bal. ? units, 2/5 completed					11,070

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