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How do you find the increase or decrease in the cost per equivalent unit for direct...

How do you find the increase or decrease in the cost per equivalent unit for direct materials and conversion between two periods?

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First We need to find the cost per unit of Beginning Work in progress direct Material and conversion cost and then compare it with cost per equivalent unit for direct materials and conversion.If the cost per equivalent is greater than the cost per unit of Beginning Work in progress direct Material and conversion cost there is increase in cost else decrease in cost.

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