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.

Direct materials cost per equivalent unit $

Conversion cost per equivalent unit $

Cost of the beginning work in process completed during August $

Cost of units started and completed during August $

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?