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., 9,300 units, 4/5 completed					19,716
	31	Direct materials, 167,400 units	267,840				287,556
	31	Direct labor	74,540				362,096
	31	Factory overhead	41,926				404,022
	31	Goods finished, 169,500 units			389,478		14,544
	31	Bal. ? units, 3/5 completed					14,544

Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

a. Direct materials cost per equivalent unit.	$
b. Conversion cost per equivalent unit.	$
c. Cost of the beginning work in process completed during March.	$
d. Cost of units started and completed during March.	$
e. Cost of the ending work in process.