Coct of Production Report The debits to Work in Process - Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follows: All direct materiais are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 1. Direct materiais and conversion equivalent units of production for August 2. Direct materials and conversion conts per equivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 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 Unit: Information Units charged to preduction: Inventory in process, August 1 Received from materials storeroom 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 Costs 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