Cost of production Repo The debits to Work in Process --Roasting Department for Daybreak w. Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 500 pounds. 60% completed $2.120 "Direct materials (500 X 53.4) 38.700 Conversion (500 X 60" X 51.4) $420 32,120 Coffee beans added during August 16,000 pounds 953.600 Conversion costs during August 23.940 Work in process, AUGUST 31, 800 pounds, 70%.completed Goods Tinished during August 15,700 pounds Air direct materials are placed in the blood predactions * Pene cost of cont presenting the following computation Direct materials and conversion For August 2. Direct materials and conversione for August 3. Cost ot good during A A cost of process at august 31 Automaty. For the cost per equivalent unit round your answer to two decimal places Daybreak Brew Coffee Cogany Cost of Production Report-Noosing Deatment If an amount or 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 formation Un charged to productions Tivertory in process. August 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned cost Equivalent Units Direct Materials (1) Whole Units Conversion (1) tory in pract Aut 1 Started and completed in Tato finished on August YA DA NATO and Cost Information Direct Materials Conversion Total costs for Augustin Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production Direct Materials Conversion Total Inventory in process, Augusti Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partial completed units Inventory. In process, August 1 balance To comolete inventory in proces Augusti cost of completed August 1 wedding Started and completed in August Trandated to the goods in ULIJ Pos Conversion Inventory in processus 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 (2) Inventory in process. August 31 () 00000 Total costs assigned by the Roasting Department b. Computed evaluate the change in cost per valent direct matras and conversion from the albumot It required round your answers to the nearest cent Increase of Decrease Amount Change in direct materials cost peregulat unit Change in conversion cost per valent unit