Cost of Production Report The debits to Work in Process --Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 600 pounds, 10% completed $3,306" *Direct materials (600 X $5.30) $3,180 Conversion (600 X 10% X $2.10) 126 $3,306 Coffee beans added during August, 19,000 pounds 99,750 Conversion costs during August 41,668 Work in process, August 31, 1,000 pounds, 40% completed 2 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 report, presenting the following computations: 1. Direct materials and conversion equivalent units of production for August 2. Direct materials and conversion costs per equivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 If an amount is zero, enter in "o". For the cost per equivalent unit, round your answer to two decimal places. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Unit Information Units charged to production: Inventory in process, August 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be signed costs: 3.306 Whole Equivalent Units Direct Materials Conversion Check My Work 2 ore Cheo My Wokusereg For the Month Ended August 31 Unit Information Units charged to production: Inventory in process, August 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion (1) (1) 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 Cost per equivalent unit: Direct Materials Conversion Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Total Direct Materials Conversion 3.306 Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Total costs assigned by the Roasting Department Amount b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous monthly). If required, round your answers to the nearest cent. Increase or Decrease Change in direct materials cost per equivalent unit Change in conversion cost per elvalent unit Check My Work 2 more Check My Work uses remaining