ACCOUNT Work in Process$$Baking Department ACCOUNT NO$.$

Date

Item

Debit

Credit Balance

Debit Balance

Credit

August $1$ Bal., $6,600$ units, $3/5$ completed $13,794$

$31$ Direct materials, $118,800$ units $201,960215,754$

$31$ Direct labor $53,950269,704$

$31$ Factory overhead $30,344300,048$

$31$ Goods finished, $120,300$ units $288,52211,526$

$31$ Bal., $?$ units, $4/5$ completed $11,526$

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

Line Item Description 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?