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, 20% completed 3,479 Direct materials (700 X $4.70) Conversion (700 x 20% x $1.35) $3,290 189 $3,479 Coffee beans added during August, 14,300 pounds Conversion costs during August Work in process, August 31, 400 pounds, 42% completed Goods finished during August, 14,600 pounds All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 65,780 21,942 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 the nearest cent. Equivalent Units of Production and Related Costs The charges to Work in Process- Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process -Assembly Department To Finished Goods, 29,600 units 17,440 275,500 Bal., 1,600 units, 35% completed Direct materials, 29,000 units $9.50 Direct labor Factory overhead Bal, 2 units, 45% completed 84,600 39,258 Determine the following: a. The number of units in work in process inventory at the end of the period. V units