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. Date Item Debit Credit August 1 Bal., 7,500 units, 4/5 completed 13,800 31 Direct materials, 135,000 units 202,800 31 Direct labor 254,340 31 Factory overhead 283,332 31 Goods finished, 136,800 units 10,032 31 Bal., 2 units, 3/5 completed 10,032

Casts pe foulmalent Unit The foliowing information cancerns production in the Baking Deportment for August, All direct materials are placed in process at the beginhing of production. a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. b. Assumino that the direct materials cost is the same for July and August, did the conversion cost per equlvalent unit increase, decrease, or remain the same in August