Chp 20 #6

Cost of Production Report The debits to Work in Process-Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, All direct materials are placed in process at the beginning of production. 1. Direct materials and conversion equivent 2. Direct materials and conversion costs per equivalent unit for August 3. Cost of goods finished during August If an amount box does not require an entry, leave it blank. For the cost per equivalent unit, round your answer to two decimal places. Daybreak Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Units charged to production: Inventory in process, August 1 Received from materials storeroomation Total units accounted for by the Roasting 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 Cost Information Costs per equivalent unit: Cost Information Costs per equivalent unit: b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to the nearest cent