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: Line Item Description Amount Amount Work in process, August 1, 1,200 pounds, 60% completed $5,640* *Direct materials (1,200 $3.80) $4,560 Conversion (1,200 60% $1.50) 1,080 Total $5,640 Coffee beans added during August, 38,000 pounds 142,500 Conversion costs during August 59,648 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: 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. Morning Brew Coffee Company Cost of Production ReportRoasting Department For the Month Ended August 31 Units Whole Units Equivalent Units Direct Materials (1) Equivalent Units Conversion (1) Units charged to production: Inventory in process, August 1 fill in the blank 1 Received from materials storeroom fill in the blank 2 Total units accounted for by the Roasting Department fill in the blank 3 Units to be assigned costs: Inventory in process, August 1 fill in the blank 4 fill in the blank 5 fill in the blank 6 Started and completed in August fill in the blank 7 fill in the blank 8 fill in the blank 9 Transferred to finished goods in August fill in the blank 10 fill in the blank 11 fill in the blank 12 Inventory in process, August 31 fill in the blank 13 fill in the blank 14 fill in the blank 15 Total units to be assigned costs fill in the blank 16 fill in the blank 17 fill in the blank 18 Costs Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for August in Roasting Department $fill in the blank 19 $fill in the blank 20 Total equivalent units fill in the blank 21 fill in the blank 22 Cost per equivalent unit (2) $fill in the blank 23 $fill in the blank 24 Costs assigned to production: Inventory in process, August 1 $fill in the blank 25 Costs incurred in August fill in the blank 26 Total costs accounted for by the Roasting Department $fill in the blank 27 Costs allocated to completed and partially completed units: Inventory in process, August 1 balance $fill in the blank 28 To complete inventory in process, August 1 $fill in the blank 29 $fill in the blank 30 fill in the blank 31 Cost of completed August 1 work in process $fill in the blank 32 Started and completed in August fill in the blank 33 fill in the blank 34 fill in the blank 35 Transferred to finished goods in August (3) $fill in the blank 36 Inventory in process, August 31 (4) fill in the blank 37 fill in the blank 38 fill in the blank 39 Total costs assigned by the Roasting Department $fill in the blank 40 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. Line Item Description Increase or Decrease Amount Change in direct materials cost per equivalent unit $fill in the blank 42 Change in conversion cost per equivalent unit $fill in the blank 44 Feedback Area