Cost of production Report ow The debts to Work in Process Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are n Work in process, August 1, 600 pounds, 50% completed $2.520" Direct materials (600 X $3.50) $2,100 Conversion (600 X 50% X $1.40) $2.520 65,550 Coffee beans added during August, 19,000 pounds Conversion costs during August Work in process, August 31, 1,000 pounds, 60 completed Goods finished during August, 18,600 pounds All direct materials are placed in process at the beginning of production. a. Prepare a cost of production reporteresenting the following computations: 1. Direct materials and conversion equivalent units of production for August 2. Direct materials and conversion COSTS per e v ent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 a des If an amount is zero, enter in For the cost per equivalent unit round your answer to two dec Morning Brew Coffee Company Cost of Production Report Roasting Department For the Month Ended August 31 ( Previous 406 Morning wollen Company Cost of Production Report Roasting tha For the Month A 31 t Unformation Unitschred to production Inventory process, August Received from materials toreroom Total unts accounted for by the Roasting Department Units to be assigned costs Crvenom process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process August 31 Tot units to be assigned costs contem Cost per equivalent unt Previous Cost per event Total cost for Augustin Roasting Department Total u nits Cost per equivalent (2) Costs signed to production Inventory in procesugusti Costs incurred in August Total cost accounted for by the Roasting Department Colocated to completed and party completed un Inventory pro u st 1 balance DODIJIL Cost of computed I work process Started and completed in August Transferred to finished in August Inventory proces upust 31 (4 Totalco m oned by the Roasting courtment Pro Direct 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: Twentory in process, 1 balance To complete inventory in process, August Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 314) Total costs assigned by the Roasting Department b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month duly). It required, round your answers to the nearest cent Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit PISUUS