Show Me How Printem Balance Balance Date Item August 1 Bal., 4,200 units, 3/5 completed Debit Credit Debit Credit 10,542 31 Direct materials, 75,600 units 151,200 161,742 31 Direct labor 44,130 205,872 31 Factory overhead 24,828 230,700 31 Goods finished, 76,500 units 221,724 8,976 31 Bal, 2 units, 4/5 completed 8,976 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 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? Increase