The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit August 1 Bal., 7,800 units, 2/5 completed 18,252 31 Direct materials, 140,400 units 280,800 299,052 31 Direct labor 82,870 381,922 31 Factory overhead 46,622 428,544 31 Goods finished, 142,200 units 412,224 16,320 31 Bal., ? units, 4/5 completed 16,320 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 2 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?