Costs per equivalent unit OBJ. 2, 4

a. Based upon the data in Exercise determine the following:

1. Direct materials cost per equivalent unit.

2. Conversion cost per equivalent unit.

3. Cost of the beginning work in process completed during August.

4. Cost of units started and completed during August.

5. Cost of the ending work in process.

b. Assuming that the direct materials cost is the same for July and August, did the conversion cost per equivalent unit increase, decrease, or remain the same in August?