Work in Process Account Data for Two Months; Cost of Production Reports account during April were as follows: Charges to Work in Process-Filling for May were as follows: Required: If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. 3. The cost per equivalent unit for direct materials from March to May. The cost per equivalent unit for conversion costs from March to May. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken