he 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	Balance Credit
August 1	Bal., 4,200 units, 4/5 completed			10,080
31	Direct materials, 75,600 units	136,080		146,160
31	Direct labor	38,120		184,280
31	Factory overhead	21,448		205,728
31	Goods finished, 76,500 units		198,732	6,996
31	Bal., ? units, 2/5 completed			6,996

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Line Item Description	Amount
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?

DecreaseIncreaseRemain the sameIncrease