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 ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Aug.	1	Bal., 5,000 units, 25 completed					8,000
	31	Direct materials, 204,000 units	306,000				314,000
	31	Direct labor	35,500				349,500
	31	Factory overhead	29,076				378,576
	31	Goods finished, 196,000 units			356,580		21,996
	31	Bal. ? units, 35 completed					21,996

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?