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the second image is clear it cant get any clearer please help not much time left!

Cost of us Complete in Tw.chargests Work in Prive with mation concerning Broddion was fous de maternice the Work in Process Department 9,000 completed 2.31 Te Finished Gods 1.000 Date 212.000 1.000 Director 300,700 Factory overhead 117 But, 55.com on the boue data de ested below. If required, ond your interim calculations to two deca 1. Cost of their work procentary copped 2. Customed to finished during the works 4 Count the coming work in proces rounded to the nearest ou the production chute de change from the theme to the Cost of units completed and in Process The charges to Work in Process-Assembly Department for a period together with information concerning production, was follows. All direct materials are placed in practs at the beginning of production Work in Process-Assembly Department Bal., 9.000 units, 65% completed 27,315 To Finished Goods, 207,000 units Direct materials, 212,000 units $1.6 381,600 Direct labor 200,700 Factory overhead 117,000 Bal units, completed a. Based on the above data determine the different contested below. If required, round your interim calculations to two decimal places 1. Cost of beginning work in process inventory completed this period 2. Cost of units transferred to finished goods during the period. 3. Cost of ending work in process inventory Corpette completed beginning work in process inventory rounded to the nearest cent. 1. Od the production ang from the preceding period Aming that the rest materials cost perunt ad not change from the preceding period the convenit incredere Costs per Equivalent unit 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 Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal 6,600 units, 1/3 completed 13,530 31 Direct materials, 118,800 units 213,840 227,370 31 Direct labor 62.030 289,400 31 Factory overhead 34,898 324,298 31 Goods finished, 120,300 units 312,670 11.628 31 Ball 7 units, 3/5 completed 11.628 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit answers to the nearest cent. 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 5. Cost of the ending work in process 1. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease or remain the same in March