Costs per Equivalent Unit The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 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? a. Determine the number of units in work in process inventory at August 31 . units b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in " 0 ". Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs