Victrola, Inc. produces top-quality stereos and uses process costing. The manufacture of stereos is such that direct materials, egory manufacturing costs is used for equivalent unit calculations. Old Victrola had the following cost and production information labor, and overhea d are all added evenly throughout the production process. Due to the smooth production process, only one cost available for the months of March and April Direct materials Direet labor costs Manufacturing overhead applied $ 978,160 $1,168,310 2,562,260 3,041, 940 3,438,640 3,571, 030 7,781,280 4, 800 18,500 37,700 6, 400 $6,979,360 7.100 Total manufacturing costs Units in beginning vork in process Units transferred to finished goods Units in ending work in process 4, 800 Beginning work in process was 30 percent complete in March and 60 percent complete in April. Ending work in process was 60 percent complete in March and 35 percent complete in April. a. For each of the two months, calculate the equivalent units of production b-1. For each of the two months, calculate the manufacturing cost per equivalent unit b-2. Based on equivalent units produced, did total manufacturing costs per unit increase or decrease between March and April? c-1. For each of the two months, calculate the direct materials cost per equivalent unit c-2.Did the direct materials cost per equivalent unit increase or decrease between March and April