Given the following information answer the question.

Department ACCOUNT NO. Balance Balance Date Item August 1 Bal., 8,100 units, 3/5 completed Debit Credit Debit Credit 18,225 31 Direct materials, 145,800 units 262,440 280,665 31 Direct labor 75,660 356,325 31 Factory overhead 42,564 398,889 31 Goods finished, 147,600 units 383,517 15,372 31 Bal., ? units, 4/5 completed 15,372 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. Dr. Direct materials cost per equivalent unt 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?