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$.$

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

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

Cost of the beginning work in process completed during August

Cost of units started and completed during

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?

Amon Products Inc. completed and transferred $120,000$ particle board units of production from the Pressing Department. There was no beginning inventory in process

in the department. The ending in$-$process inventory was $7,500$ units, which were $\frac{3}{5}$ complete as to conversion cost. All materials are added at the beginning of the

process. Direct materials cost incurred was $$61,200,$ direct labor cost incurred was $$127,150,$ and factory overhead applied was $$221\mathrm{.}450$

Amon Products Inc. completed and transferred $120,000$ particle board units of production from the Pressing Department. There was no beginning inventory in process

in the department. The ending in$-$process inventory was $7,500$ units, which were $\frac{3}{5}$ complete as to conversion cost. All materials are added at the beginning of the

process. Direct materials cost incurred was $$61,200,$ direct labor cost incurred was $$127,150,$ and factory overhead applied was $$221\mathrm{.}450$