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, 700 pounds, s0% completed 3,535 Direct materials (700 X $4.2) Conversion (700 X 50% X $1.7) $2,940 $595 $3,535 Coffee beans added during August, 22,000 pounds Conversion costs duning August work process, August 31, 1,100 pounds, 70% completed Goods finished during August, 21,600 pounds 91,300 39,636 All direct materials are placed in process at the beginning of production.