(1) Cost of Production Report The debts to Work in Process-oasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 1,000 pounds, $5,510 10% completed Direct materials (1.000 X 55.3) SS 300 Conversion (1,000 X 10 X 52.1) 5210 S5, 510 Coffee beans added during August 31,000 162,750 pounds Con costs during Aug 67,715 Work in process, August 31, 1,500 pounds, 2 30% completed Goods used during August, 30,400 pounds Al direct materials are placed in process at the beginning of production a. Prepare a cost of production report, presenting the following computation 1. Dired materials and conversion equivalent units of production for Aquil 2.Dired materials and conversion coses per equivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 If an amount is, enter in . For the cost per equivalent unil, round your answer to two decimal places Morning Brew Coffee Company Cost of Production Report Roasting Department For the entended Aunt si Linia Information Units charged to production Inventory in process, August 1 Received from material storcom Total units accounted for by the tasting Department Units to be assigned costs Equivalent Whole Direct Materials Units Conversion (1) Inventory in pross, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total is to be assigned costs Cost Information Costs por equivalent unit: Cemision Total costs for Augustin Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production Direct Materials Conversion Total Inventory is process, August 1 Costs incurred in August Total cost accounted for by the Roasting Department Costs located to completed and partially completed units: Inventory in pross, August 1 balance To complete intory in proces, 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) Total costs assigned by the Roasting Department b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, and your answers to the nearest cont. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit