he debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August 2016, 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)	$3,290
	Conversion (700 X 20% X $1.35)	189
	$3,479
Coffee beans added during August, 14,300 pounds			65,780
Conversion costs during August			21,942
Work in process, August 31, 400 pounds, 42% completed			?
Goods finished during August, 14,600 pounds			?