Cost of Production Report The debits to Work in Process - Rloasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: b. Compute and evaluate the change in cost per equivalent unit for direct materials and converaion from the previous month (July). If required, round your snswers to the nearest cent. Cost of Production Report The debits to Work in Process - Rloasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: b. Compute and evaluate the change in cost per equivalent unit for direct materials and converaion from the previous month (July). If required, round your snswers to the nearest cent