Costs Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for August in Roasting Department 164,900 71,211 Total equivalent units 35,000 X 34,020 X Cost per equivalent unit (2) 4.90 X 2.00 Costs assigned to production: Inventory in process, August 1 5,610 Costs incurred in August 236,111 Total costs accounted for by the Roasting Department 241,721 Costs allocated to completed and partially completed units: Inventory in process, August 1 balance 5,610 To complete inventory in process, August 1 X $ 2,072.28 X 2,072.28 X Cost of completed August 1 work in process X Started and completed in August 151,289. X X 67,387.3 218,677. Transferred to finished goods in August (3) X X Inventory in process, August 31 (4) X X Total costs assigned by the Roasting Department $ 236,322. X b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equivalent unit Decrease X 0.20 X Change in conversion cost per equivalent unit Increase X 0.01 X