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., 5,400 units, 2/5 completed 10,584 31 Direct materials, 97,200 units 165,240 175,824 31 Direct labor 43,870 219,694 31 Factory overhead 24,674 244,368 31 Goods finished, 98,400 units 236,052 8,316 31 Bal., 2 units, 2/5 completed 8,316 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 3. Cost of the beginning work in process completed during August 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? Increase