Cost of Production Report The debits to Work in Process-Roasting Department for Moming Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 900 pounds, 60% completed Direct materials (900 x $4.30) Conversion (900 X 60% X $1.70) Coffee beans added during August, 28,000 pounds. $4,788* $3,870 918 $4,788 119,000 49,536 ? Conversion costs during August Work in process, August 31, 1,400 pounds, 40% completed Goods finished during August, 27,500 pounds All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 1. Direct materials and conversion equivalent units of production for August 2. Direct materials and conversion costs per equivalent unit for August 3. Cost of goods finished during August 4. 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 two decimal places. Morning Brew Coffee Company Cost of Production Report-Roasting Department Units charged to production: For the Month Ended August 31 Inventory in process, August 1 Received from materials storeroom Unit Information Total units accounted for by the Roasting Department 000