The following information concerns production in the Baking Department for March. All direct materials are...

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Accounting

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., 9,300 units, 4/5 completed 19,716
31 Direct materials, 167,400 units 267,840 287,556
31 Direct labor 74,540 362,096
31 Factory overhead 41,926 404,022
31 Goods finished, 169,500 units 389,478 14,544
31 Bal. ? units, 3/5 completed 14,544

Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

a. Direct materials cost per equivalent unit. $
b. Conversion cost per equivalent unit. $
c. Cost of the beginning work in process completed during March. $
d. Cost of units started and completed during March. $
e. Cost of the ending work in process.

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