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: Work in process, August 1, 800 pounds, 30% completed $4,084* * Direct materials (800 x $4.70) $3,760 Conversion (800 x 30% $1.35) 324 $4,084 Coffee beans added during August, 16,343 pounds 75,178 Conversion costs during August 25,801 Work in process, August 31, 443 pounds, 42% completed Goods finished during August, 16,700 pounds Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Equivalent Units Direct Whole Materials Conversion UNITS Units (1) (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 Costs Direct Materials Conversion Total COSTS Costs per equivalent unit: Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1-balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department