Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department A 000 SA A A A b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to two decimal places. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Decrease Increase Amount gnment/takeAidne voker=&takeAssignmentSession Locator=&inprogress=false Costs Direct Materials Conversion osts Cost per equivalent unit: Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department $ 31,000 V 0 X Total Cost A A SA A SA mount is zero, enter in "0". For the cost per equivalent unit, round your answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Units Es charged to production: Inventory in process, August 1 Received from materials storeroom Equivalent Units Whole Units Direct Materials (1) Equivalent Units Conversion (1) 1,000 31,000 Total units accounted for by the Roasting Department 32,000 V Units to be assigned costs: Inventory in process, August 1 1,000 0 600 Started and completed in August 29,400 29,400 29,400 Transferred to finished goods in August 30,400 29,400 30,000 Inventory in process, August 31 1,600 Total units to be assigned costs 32,000 1,600 V 31,000 1,120 V 31,120 V Costs Costs Direct Materials Conversion Assign mentMain.do?invoker=&takeAssignmentSession Locator=&inprogress=false 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, 1,000 pounds, 40% completed *Direct materials (1,000 x $2.60) Conversion (1,000 x 40% x $1.00) Coffee beans added during August, 31,000 pounds Conversion costs during August $3,000* $2,600 400 $3,000 79,050 34,232 ? Work in process, August 31, 1,600 pounds, 70% completed Goods finished during August, 30,400 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 If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to the nearest cent. Morning Brew Coffee Company earch PRE 2:30 F 12/7/20