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Old Victrola, Inc., produces top-quality stereos and uses process costing. The manufacture of stereos is such that direct materials, labor, and overhead are all added evenly throughout the production process. Due to the smooth production process, only one cost categorymanufacturing costsis used for equivalent unit calculations. Old Victrola had the following cost and production information available for the months of March and April: March April Direct materials costs $ 978,460 Direct labor costs 2,562,260 Manufacturing overhead applied Total manufacturing costs $ $ 1,168,310 3,041,940 3,438,640 6,979,360 3,571,030 $ 7,781,280 Units in beginning work in process 7,000 4,800 Units transferred to finished goods 18,500 23,000 Units in ending work in process 4,800 6,400 Beginning work in process was 30 percent complete in March and 60 percent complete in April. Ending work in process was 60 percent complete in March and 35 percent complete in April. a. For each of the two months, calculate the equivalent units of production. b-1. For each of the two months, calculate the manufacturing cost per equivalent unit. b-2. Based on equivalent units produced, did total manufacturing costs per unit increase or decrease between March and April? Increased Decreased c-1. For each of the two months, calculate the direct materials cost per equivalent unit. (Round your answers to 2 decimal places.) c-2. Based on equivalent units produced, Did the direct materials cost per equivalent unit increase or decrease between March and April? Increased Decreased