Wandas Bakery uses a process cost accounting system. It has the following baking department data for the month of June:

Work in Process Inventory-Bake, Beginning	$12,000
Work in Process Inventory-Bake, Ending	$?????
Direct Materials costs incurred	$36,000
Direct Labor costs incurred	$31,000
Factory Overhead cost applied	$ 8,000
Cost of Product transferred to the next department: Packaging	$49,000
Equivalent units for Direct Materials Costs	100,000 units

a) Calculate the ending balance in the Work in Process Inventory-Bake account on June 30.

b) Calculate the Baking departments direct materials cost per equivalent unit in June (round to nearest $0.00).

[PLEASE SHOW ALL THE CALCULATIONS]