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., 6,000 units, 3/5 completed 10,380 31 Direct materials, 108,000 units 151,200 161,580 31 Direct labor 31 Factory overhead 41,360 23,260 202,940 226,200 31 Goods finished, 109,500 units 218,820 7,380 31 Bal., ? units, 2/5 completed 7,380 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 0.36 X 3. Cost of the beginning work in process completed during August 4. Cost of units started and completed during August 0X 0 X 0X 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 Feedback Check My Work a. & b. Where in the process are direct materials added to the units? Remember that there are two pieces to this manufacturing process, direct materials costs and conv work in process.