The debits to Work in ProcessRoasting Department for St. Arbucks Coffee Company for July 2012, together with

The debits to Work in Process—Roasting Department for St. Arbucks Coffee Company for July 2012, together with information concerning production, are as follows:

All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations:
a. Direct materials and conversion equivalent units of production for July.
b. Direct materials and conversion costs per equivalent unit for July.
c. Cost of goods finished during July.
d. Cost of work in process at July 31, 2012.
e. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (June).

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Work in process, July 1,600 pounds, 20% completed *Direct materials (600 × $3.80) Conversion (600 x 20% × $1.15) $ 2,418* $2,280 138 $2,418 Coffee beans added during July, 23,000 pounds Conversion costs during July Work in process, July 31, 1,000 pounds, 42% completed Goods finished during July, 22,600 pounds 82,800 27,480 ?