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: st cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 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. Equivalent Units Equivalent Units Units Whole Units Direct Materials (1) Conversion (1) Units charged to production: Inventory in process, August 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Costs \begin{tabular}{lll} \hline Costs & Direct Materials & Conversion \\ \hline Cost per equivalent unit: & \\ Total costs for August in Roasting Department \\ Total equivalent units \\ Cost per equivalent unit (2) \end{tabular} Costs assigned to production: Inventory in process, August 1