Costs per Equivalent Unit 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. Date Item Debit Credit Balance Debit Credit Aug. 1 Bal., 5,000 units, 2/5 completed 8,000 31 Direct materials, 204,000 units 306,000 314,000 31 Direct labor 35,500 349,500 31 Factory overhead 29,076 378,576 31 Goods finished, 196,000 units 356,580 21,996 31 Bal. ? units, 3/5 completed 21,996

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?