The ledger of Crane Company has the following work in process account. Work in Process-Painting 3/1 Balance 3,790 3/31 Completed and transferred out ? 3/31 Direct materials 6,120 3/31 Direct labor 2,200 3/31 Manufacturing overhead 1,450 3/31 Balance ? Production records show that there were 800 units in the beginning inventory, 30% complete, 1,200 units started, and 1,500 units completed and transferred out. The units in ending inventory were 40% complete. Materials are added at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. Crane Company uses the FIFO method to compute equivalent units. Answer the following questions. How many units are in process at March 31? Work in process, March 31 units What is the unit materials cost for March? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit materials cost for March $ What is the unit conversion cost for March? (Round unit cost to 2 decimal places, e.g. 2.25.) The unit conversion cost for March $ What is the total cost of units started in February and completed in March? Total cost $ What is the total cost of units started and completed in March? Total cost What is the cost of the March 31 ending inventory? Total cost of work in process, March 31 $