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., 4,500 units, 4/5 completed					9,540
	31	Direct materials, 81,000 units	129,600				139,140
	31	Direct labor	36,400				175,540
	31	Factory overhead	20,468				196,008
	31	Goods finished, 82,200 units			188,880		7,128
	31	Bal. ? units, 4/5 completed					7,128

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.	$