Cost of Uniss Completed and in Process The charges to Work in Process - Assembly Department for a period, together with information concerning production; are as follows, All direct materials are placi process at the beginning of production. Cost per equivalent units of $1.30 for Dinect Materias and $3.20 for Comversion Costs: c. Assuming that the direct materisis cost per unit did not change from the preceding period, did the converwion costs per equivalent unt increbse, decrease, or ree the same for the current period