cost of units completed and in process

Cost of Units Completed and in Process. The charges to Work in Process - Assembiy Department fer a period, togethee wath information concerning production, ace as follows Al direct msteriais are placed in process at the beginning of preduction. Cost per equivalent units of $1:80 for Direct Materials and $2,10 for Comrersion Conts. c. Assuming bat the direct materiats cost per unit did not change from the preceding period, did the corlversion costs per equivalent unt increase, decrease, of remain the same tor the cument period