Cost of Pruguctien Ilefiert 1. beect materiali ent conversion equmalent unit it production for Augut 1. Cont of 0oss finithed during August 4. Coit of work in proceis at Awgust at Transterred to finished goods in August tnventory in process, August 31 Total units to be aswigned costs Cost informatice Cont per equivalent unit: Total costs for August in Roasting Departenent Thal equivalent units cost per equivalent unit (2) costs assgned to production. Inventory in peocess, August 1 Costs incuered in Aogult Total costs accounted for br that loasting oejartment Costs allocated to combleted and putialir completed wnits: thventary in process, Auguit 1 balance To complete invertory in process, August 1 Cost of completed August 1 work in procest Started and completed in Auguat. transfered to finished goods in Augute (a) tiventory in process, Augiat a1 (4) Total costs assigned by the Rousting Degartment b. Compute and evalcate the change in cost per equivalent unit for direct materials and conversion from the previous month (Ouly?. If required, round your ahswers to the neareit cent. Change in direct materiks cost per equivalent unit Change in convesision cost per equlvalent unit