Cost 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: $4,008 Work in process, August 1, 1,200 pounds, 20% completed * Direct materials (1,200 X $3.1) $3,720 Conversion (1,200 X 20% X $1.2) $288 $4,008 Coffee beans added during August, 38,000 pounds Conversion costs during August Work in process, August 31, 2,000 pounds, 60% completed Goods finished during August, 37,200 pounds $115,900 49,608 ? ? 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 box does not require an entry, leave it blank. For the cost per equivalent unit, round your answer to two decimal places