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, 900 pounds, 60% completed *Direct materials (900 x $3.10) Conversion (900 x 60% x $1.20) Coffee beans added during August, 28,000 pounds Conversion costs during August Work in process, August 31, 1,400 pounds, 60% 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 $3,438* $2,790 648 $3,438 85,400 36,140 ? ?