$\backslash$table$[[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$Augi$,$Bal., $5,100$ units, $\frac{2}{5}$ completed,,,$11,934,],[,1$ Direct materials, $91,800$ units,$183,600,,195,534,],[,1$ Direct labor,$53,290,,248,824,],[,1$ Factory overhead,$29,978,,278,802,],[,1$ Goods finished, $93,000$ units,,$269,598,9,204,],[,1$ Bal., $?$ units, $2/5$ completed,,,,$]]$

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

Direct materials cost per equivalent unit

Conversion cost per equivalent unit

$3$ st of the beginning work in process completed during August

Cost of units started and completed during August

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 th same in August?