Costs per tquivalent 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 lsted below. Round "cost per equivalent unit" answers to the nearest cent. b. Assuming that the direct materials cost is the same for fulr and August, did the convervon cout per equivalent unit increase, decrease, or remain the same in August? Decrease herease Bemain the same