What is the unit conversion cost for March? (Round unit cost to 2 decimal places, eg. 15.25.) Unit cost $ The ledger of Blossom Company has the following work in process inventory account: Work in Process Inventory-Painting 3/1 Balance $3,080 3/31 Completed and transferred out $? 3/31 Direct materials 6,930 3/31 Direct labour 2.130 3/31 Manufacturing overhead 1.495 3/31 Balance 2 Production records show that there were 900 units in the beginning inventory, 30% complete, 1.100 units started and 1.200 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. Blossom uses the FIFO method to calculate equivalent units of production