b. Compute and evaluate the change in cost per equivalent unit for direct materiats and conversion from the previous month (luly). If required, round your answers to Equivalent Units Equivalent Units Units Whole Units Direct Materials (1) Conversion (1) Units charged to production: Inventory in process, August 1 Received from materials storeroom Total units accounted for by the Rossting Department 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 Costs 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 Cost of Production Report The gebits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: a. Prepare a cost of production repert, presenting the foliowing cemputations: 1. Oired materials and comversion equivalent unis of productoon far August 2. Direct materials and conversion costs per equ valent unit for August 3. Cont of goods hinithed during Acgut: 4. Cost of work in process at Augunt 31 If an amount is zero, enter in " 0 ". For the cost per equivalent unit, round yout answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Manth Ended Awaust 31 Cost of Production Report The debits to Work in Process-Foasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 b. Compute and evaluete the change in cost per equivalent unit for direct materiais and conversion from the previous month (July), if required, round your answers to two decimal places