The debits to Work in Process€”Cooking Department for Yankee Bean Company for March 2008, together with information concerning production, are as follows:

All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations:
a. Direct materials and conversion equivalent units of production for March.
b. Direct materials and conversion cost per equivalent unit for March.
c. Cost of goods finished during March.
d. Cost of work in process at March 31,2008.

work in process, March 1, 3,000 pounds, 30% completed 14,160 "Direct materials (3,000 $4.00) $12,000 2,160 $14,160 Conversion (3,00030%$2.40) 352,190 194,242 Beans added during March, 85,900 pounds Conversion costs during March work in process, March 31, 5,700 pounds, 25% completed Goods finished during March, 83,200 pounds