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	Credit	Balance Debit	Balance Credit
August 1	Bal., 6,300 units, 2/5 completed			11,718
31	Direct materials, 113,400 units	181,440		193,158
31	Direct labor	51,640		244,798
31	Factory overhead	29,042		273,840
31	Goods finished, 114,900 units		264,144	9,696
31	Bal., ? units, 3/5 completed			9,696

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?

DecreaseIncreaseRemain the same