Costs per Equrvaient Unit: The following information concerns production in the Eaking Department for August. All direct matenals are placed in process at the beginning of prodoction a. Based on the above doca, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. b. Assuming that the direct materials cast is the same for Jupr and August, did the conversion cost per equivalent unit increase, decrease, or renain the samet in August