Answer all parts of question.

Cost of Production Report The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Units to be assigned costs: Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost per equivalent unit: Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: 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 Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department Equivalent Units Whole Units Direct Materials (1) Conversion (1) \begin{tabular}{r} Direct Materials (1) \\ \\ \\ \\ \\ \hline \end{tabular} \begin{tabular}{r} Conversion (1) \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Cost Information Conversion Direct Materials 5 Increase or Decrease Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Amount