604 The debits to Work in Process Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 900 pounds, 40% completed $5,004 "Direct materials (900 X $4.80) $4,320 Conversion (900 X 40% X $1.90) $5,004 Coffee beans added during August, 20,000 pounds 133,000 Conversion costs during August 55,000 Work in process, August 31, 1,400 pounds, 60% completed Doods finished dunng August, 27,500 pounds ? ? Al direct materials are placed in process at the beginning of production a. Prepare a cost of production report, presenting the following computations 1. Direct materials and conversion valent of production for August 2. Direct materials and conversion cost per scurt for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 If an amount is zero, enter in " For the cost per equivalent unit, round your answer to two decimal places Costs assigned to production: Direct Materials Conversion Total Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August [10 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). It required, round your an Increase or Decrease Amount Change in direct materials cost per equivalent unit Decrease Change in conversion cost per equivalent unit Decrease The debits to Work in Process --Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 900 pounds, 40% completed 55,004 Direct materials (900 X $4,80) $4,320 Conversion (900 X 40% X 51.90) 684 $5,004 Caffee beans added during August, 28,000 pounds 233,000 Conversion costs dunng August 55,960 Work in process, August 31, 1,400 pounds, 60% completed Goods finished during August, 27,500 pounds Al direct materials are placed in process at the beginning of production a. Prepare a cost of production report, presenting the following computations 1. Direct materials and conversion reduction for August 2. Direct materials and conversion con it for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 If an amount is zero, enter into for the cost per equivalents, round your answer to two decimal places