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. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 9,000 units, 4/5 completed 16,560 31 Direct materials, 162,000 units 226,800 243,360 31 Direct labor 61,310 304,670 31 Factory overhead 34,486 339,156 31 Goods finished, 164,100 units 327,840 31 Bal., 2 units, 2/5 completed 11,316 11,316 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit $ 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during August $ 4. Cost of units started and completed during August 5. Cost of the ending work in process $ 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?