Cost of Production Report The debits to Work in Process-Roasting Departrnent for Marning Brew Coffee Cormparry for August, together with information concerning production, are as follows: work in process, August 1, 800 pounds, 20% completed $2,6/2 Direct materials (800 X $3.1) S2,180 Conversion (800 X 20% X 12) $192 S2,672 Coffee beans added during August, 23,000 pounds o,250 Conversion costs during Auqust 32,119 Work in process, August 31, 1,300 pounds, 30% completed Goods finished dunng August, 24,500 pounds All direct materials are placed in pracess at the beginning of production a. Prepare cost ol production report, presenting the ollowing computations: 1. Direct matrrals nd rnnversion equivalent units of production for August 2. Direct materials and conversion costs per equivalent unit for August 3. Cost l oods fiished during Auqust 4. Cast of work in process at August 31 If an amount is zero, enter in "D", For the cost per equivalent unit, round your answer to two decimal places Morning Brew Colfee Conpany Cost of For the Month Endod August 31 Units charged to production: nventury i process, August 1 Rocriund fram matonals storeroom Units to be assigned cnsts: valent Units Direct Whole Units nventory i process, August 1 Startnd and complated in Aagust Transferred to finished goods in Augt Inventory in process, August 31 Total units to be assigned costs Cost Informatian Costs per equvalert unnt: Direct Materidls Civersion Total asts for Aiagust in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to producton: Direct lotal Inventary in pcrss, Argust1 Costs incurred in August Total costs accounted for by the Roesn Department Costs allocated to completed and partialy completed units: Inventary in pmcrss, halanr To complete inventory in process, Auqust 1 Cost of completed August 1 work in process tarted and completed in August Trarslerred to finished goods in August(3) Inventory n pmccss, Agust 31 ) Total rosts acsigned hy the Roasting Depatment b. Compute BNd evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to the nearest Increase or Decrease Amount Change in direct materials cost per oquivalent unit Change in covesion cs per equivalerit uni