Old Victrola, Incorporated, 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:

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.

Required:

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?