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., 4,200 units, 3/5 completed 7,266 31 Direct materials, 75,600 units 105,840 113,106 31 Direct labor 29,170 142,276 31 Factory overhead 16,406 158,682 31 Goods finished, 76,500 units 152,874 5,808 31 Bal., 2 units, 3/5 completed 5,808 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 1.4 V 0.57 X 3. Cost of the beginning work in process completed during August 17,412 X 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