The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in Process—Baking Department ACCOUNT NO.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
August 1	Bal., 36,000 units, 3⁄4 completed			207,360
31	Direct materials, 200,000 units	450,000		657,360
31	Direct labor	207,900		865,260
31	Factory overhead	680,400		1,545,660
31	Goods finished, 196,000 units		1,361,660	184,000
31	Bal., ? units, 1⁄2 completed			184,000

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Line Item Description	Amount
1. Direct materials cost per equivalent unit	$fill in the blank 1
2. Conversion cost per equivalent unit	$fill in the blank 2
3. Cost of the beginning work in process completed during August	$fill in the blank 3
4. Cost of units started and completed during August	$fill in the blank 4
5. Cost of the ending work in process	$fill in the blank 5

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?