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., 5,100 units, 3/5 completed			9,639
31	Direct materials, 91,800 units	137,700		147,339
31	Direct labor	40,990		188,329
31	Factory overhead	23,060		211,389
31	Goods finished, 93,000 units		204,447	6,942
31	Bal., ? units, 2/5 completed			6,942

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

	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?