Costs per Equivaient Unit The following information concerms production in the Baking Department for August. All direct materials are placed in process at the beginning of production. A. boisd on the above dota, detemine each cost latod below. Round "cost per equivalent unit" answers to the nearest cent. D. Alsumine that the drect mateneis cost is the sune for July and August, did the conversion cost per equivalent unit increase, decrease; or remain the same in August