Deep Dish Pizza Company uses a FIFO process costing system for its three processing departments - Dough, Sauce, and Toppings. Packages of pizzas are started in the Dough Department. They are then sent to the Sauce Department for further processing. They are completed in the Toppings Department. Deep Dish Pizza is analyzing costs for its Sauce Department for the month of August. In this department, all materials are added when processing is 60% complete. Beginning inventory for August was 20,000 packages of pizza that were 25% complete for conversion. For these packages, conversion costs of $2,000 had been added during July. The Dough Department had also added $14,000 of cost to these units in July. In August, the Sauce Department completed 260,000 packages of pizzas, and sent them to the Toppings Department. At the end of August, the Sauce Department had 15,000 packages of pizza that were 30% complete for conversion. A total of $321,350 was spent in August, including $65,000 for materials and $77,850 for conversion. Required: 1) For the Sauce Department for August, calculate the following (14 marks) a) Equivalent units of production. b) Cost per equivalent unit of production. c) Cost in ending inventory. d) Cost of units transferred to the Toppings Department. 2) By how much did costs for conversion change from July to August? (2 marks)