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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 8,010 134,370 1 Bal., 5,400 units, 1/3 completed 31 Direct materials, 97,200 units 31 Direct labor 31 Factory overhead 31 Goods finished, 98,400 units 31 Bal.? units, 4/5 completed 126,360 38,380 21,596 172,750 194,346 186,870 7,476 7,476 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