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:

a$.$ Prepare a cost of production report, presenting the following computations:

Direct materials and conversion equivalent units of production for August

Direct materials and conversion costs per equivalent unit for August

Cost of goods finished during August

Cost of work in process at August $31$

If an amount is zero, enter in $"0".$ For the cost per equivalent unit, round your answer to the nearest cent.

b$.$ Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month $($July$).$ If required, round your answers to two decimal places.

$\backslash$table$[[$Work in process, August $1,600$ pounds, $20\%$ completed,$$2,{532}^{**},],[*$Direct materials $(600$$$3\mathrm{.}90),$$$2,340,],[$Conversion $(60020\%$$$1\mathrm{.}60),192,],[,$$$2,{532}_{?},],[$Coffee beans added during August, $19,000$ pounds,,$73,150],[$Conversion costs during August,,$32,606],[$Work in process, August $31,1,000$ pounds, $70\%$ completed,?,$],[$Goods finished during August, $18,600$ pounds,,?