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 category-manufacturing costs-is used for equivalent unit calculations. Old Victrola had the following cost and production information avallable for the months of March and April. Beginning work in process was 30 percent complete in March and 60 percent complete in Aprit. Ending work in process was 60 percent complete in March and 35 percent complete in Aprit. 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 Aprip? c-1. For each of the two months, calculate the direct materials cost per equivalent unit. c-2. Did the direct materials cost per equivalent unit increase or decrease between March and April? Complete this question by entering your answers in the tabs below. For each of the two months, calculate the equivalent units of production. Complete this question by entering your answers In the tabs below. For each of the two months, calculate the manufacturing cost per equivalent unit. (Round your answers to the nearest whole doliar amount.) Complete this question by entering your answers in the tabs below. Based on equivalent units produced, did total manufacturing costs per unit increase or decrease between March and April? Complete this question by entering your answers in the tabs below. For each of the two months, calculate the direct materials cost per equivalent unit. (Round your answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. Did the direct materials cost per equivalent unit increase or decrease between March and April