Cost of Production Report The debits to Work in Process Roasting Department for Morning Brew Coffee Company for August, together with information concoming production, are as follows: Work In process, August 1, 1,200 pounds, 60% completed *Direct materials (1,200 x $4.5) Conversion (1,200 X 60% x $1.8) $6,656 $5,400 $1,295 $6,695 Coffee beans added during August, 38,000 pounds Conversion costs during August Work In process, August 31, 2,000 pounds, 40% completed Goods finished during August, 37,200 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. Cast of work in process at August 31 169,100 70,832 ? ? If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to two decimal places. Morning Brew Coffee Company Cost of Production Report-Roasting Department Units charged to production: For the Month Ended August 31 Unit Information 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 1,200 Equivalent Units Direct Whole Units Materials (1) Conversion (1)