Cout of Production Regont The debits to Whirk in Process fasuing Department for Morning firew Coffee Company for August, together weth intormabon concerning productuon, are as follows: An ameunt is zerb, 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 Erided August 31 Imventory in process, August : 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 5121,275 Cost of cornpleted Augunt 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 Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unat Increase or Decrease Amount Decrease 600 3,360 600 35,550 117,315 4,485 585 5,070 5126,3455,070 126,345 Foestlus lecrease. 0.10 Units charged to production: Inventory in process, August 1 Received from materials storeroom Total unats accounted for by the Roasting Department Onits to be assigned costs? Inventory in process, August-1 Started and completed in August Iransferred to finished goods in August Inventory in process, Aupust 31 Total units to be assigned costs Costs