The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production.

Date Item Debit CreditBalance DebitBalance CreditAugust 1Bal., 6,900 units, 4/5 completed16,56031Direct materials, 124,200 units223,560240,12031Direct labor63,250303,37031Factory overhead35,582338,95231Goods finished, 126,000 units327,32411,62831Bal., ? units, 3/5 completed11,628

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

Line Item DescriptionAmount1. Direct materials cost per equivalent unit$fill in the blank 12. Conversion cost per equivalent unit$fill in the blank 23. Cost of the beginning work in process completed during August$fill in the blank 34. Cost of units started and completed during August$fill in the blank 45. Cost of the ending work in process$fill in the blank 5

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?

DecreaseIncreaseRemain the sameIncrease