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 Debit Credit Date Item Credit Debit 13,356 194,796 245,306 273,714 264,0189,696 9,696 Mar. 1 Bal., 6,300 units, 4/S completed 31 Direct materials, 113,400 units 31 Direct labor 31 Factory overhead 181,440 50,510 28,408 1 Goods finished, 114,900 units 31 Bal. 7 units, 3/5 completed 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. 1.6