Cost of Production Report The debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 600 pounds, 40% completed $2,088* *Direct materials (600 X $3.00) $1,800 Conversion (600 X 40% X $1.20) 288 $2,088 Coffee beans added during August, 19,000 pounds 56,050 Conversion costs during August 24,518 Work in process, August 31,