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., 8,100 units, 2/5 completed 18,954 31 Direct materials, 145,800 units 291,600 310,554 31 Direct labor. 84,600 395.154 31 Factory overhead 47,592 442,746 31 Goods finished. 147,600 units 427,878 14.868 31 Bal.. 2 units. 2/5 completed 14.868 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? Increase