The ledger of Platt Company has the following work in process account: 3/1 Work in Process-Painting Balance $3,060 3/31 Transferred out $? 3/31 Materials 7,150 3/31 Labour 2,210 3/31 Overhead 1,794 3/31 Balance ? Production records show that there were 700 units in the beginning inventory, 30% complete, 1,300 units started, and 1,400 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Platt uses the FIFO method to calculate equivalent units. 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. 15.25.) Unit cost What is the unit conversion cost for March? (Round unit cost to 2 decimal places, e.g. 15.25.) Unit cost 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 finished in March? Total cost What is the cost of the March 31 inventory? Total cost