Cost of Units Completed and in Process The charges to Work in Process Assembly Department for a perfod, together with information conserning production, are as follows. All direct materials are placed in process at the beginning of production. c. Assuming that the direct materias cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the. sarne for the current perioct? Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information conceming production, are as foliows. All direct matenals are placed in process at the beginning of production. Cosk per equivalent units of $1.60 for Direct Materials and $2.10 for Conversion Coute. c. Assuming that the direct materia's cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or renuain the same for the current period