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 available for the months of March and April. Direct materials costs Direct labor costs Manufacturing overhead applied Total manufacturing costs Units in beginning work in process Units transferred to finished goods Units in ending work in process March 978,460 2,562,260 3,438,640 $ 6,979,360 April $ 1,168,310 3,041,940 3,571,030 $7,781,280 6,900 4,400 17,100 4,400 31,000 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? 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. Req A Req B1 Req B2 Req C1 Req C2 For each of the two months, calculate the equivalent units of production. Equivalent Units March April Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Req C1 Req C2 For each of the two months, calculate the manufacturing cost per equivalent unit. (Round your answers to the nearest whole dollar amount.) Manufacturing Cost per Equivalent Unit March April Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Req C1 Req C2 Based on equivalent units produced, did total manufacturing costs per unit increase or decrease between March and April? Did the total manufacturing costs per unit increase or decrease? Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Req C1 Req C2 For each of the two months, calculate the direct materials cost per equivalent unit. (Round your answers to 2 decimal places.) Direct Materials March April Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Req C1 Req C2 Did the direct materials cost per equivalent unit increase or decrease between March and April? Did the direct materials cost per equivalent unit increase or decrease?