Cost of Production Report The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information conceming production, are as follows: -7. Win th work in peocess at Aupust 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 Report-Roasting Department Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Costs Cost per equivalent unit: Direct Materials Conversion Total Costs Total costs for August in Roasting Department Total equivalent units Cost per equlvalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in Aogust Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Irventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Stacted and completed in August Transterred to finished goods in Asgust (3) thventory in process, August 31 (4) Total costs orsigned by the Robuting Department b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (luly). If required, round your answers to twe decimal places. to two decimal places. Change in aired materials cont per equivalent unit Increase or Decrease Amount Change in converuon cost per equvalent unt. Oreck my wosh