I don't know what I'm doing wrong

ACCOUNT Work in Process-Baking Department Date Item Mar. 1 Bal., 8,100 units, 2/5 completed 31 Direct materials, 145,800 units 31 Direct labor Debit Credit 291,600 86,050 48,410 ACCOUNT NO. 427,878 Balance 18,954 310,554 396,604 31 Factory overhead 445,014 31 Goods finished, 147,600 units 17,136 31 Bal. ? units, 4/5 completed 17,136 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the neares 1. Direct materials cost per equivalent unit 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during March 4. Cost of units started and completed during March 404,550 5. Cost of the ending work in process $ 14,616 X b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent uni Increase Debit 2 Credit 0.9 22,194 X