Direct Materials Conversion Total Inventory in proces, August 1 Costs incurred in August 4.000 165,500 160,516 4000 1,24 1.240 Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, August 1 balance To complete entory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) 5.256 109,000 16800 156,600 161,056 6.100 1,560 7.600 Total costs assigned by the Roasting Department 169,516 b. Computer 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 the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Direct Materials Conversion Total Inventory in proces, August 1 Costs incurred in August 4.000 165,500 160,516 4000 1,24 1.240 Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, August 1 balance To complete entory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) 5.256 109,000 16800 156,600 161,056 6.100 1,560 7.600 Total costs assigned by the Roasting Department 169,516 b. Computer 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 the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit