Costs per Equivalent Unit

$\backslash$table$[[$ACCOUNT Work in Process$-$Baking Department,ACCOUNT NO$.,],[$Date$,\backslash$table$[[$Balance Balance$],[$Debit$]],\backslash$table$[[$Credit$]]],[$August $1$ Bal., $6,600$ units, $\frac{4}{5}$ completed,,$11,484],[31$ Direct materials, $118,800$ units,$154,440,165,924],[31$ Direct labor,$45,340,211,264],[31$ Factory overhead,$25,508,236,772],[31$ Goods finished, $120,300$ units,,$8,466],[31$ Bal., $?$ units, $\frac{3}{5}$ completed,,$8,466]]$

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

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

Cost of the beginning work in process completed during August

$

Cost of units started and completed during August

$

Cost of the ending workin process

$