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$.$

Date

Item

Debit

Credit Balance

Debit Balance

Credit

August $1$ Bal., $5,400$ units, $4/5$ completed $11,988$

$31$ Direct materials, $97,200$ units $165,240177,228$

$31$ Direct labor $43,650220,878$

$31$ Factory overhead $24,558245,436$

$31$ Goods finished, $98,400$ units $235,9449,492$

$31$ Bal., $?$ units, $4/5$ completed $9,492$

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

Line Item Description Amount

$1.$ Direct materials cost per equivalent unit $fill in the blank $1$

$2.$ Conversion cost per equivalent unit $fill in the blank $2$

$3.$ Cost of the beginning work in process completed during August $fill in the blank $3$

$4.$ Cost of units started and completed during August $fill in the blank $4$

$5.$ 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?