he debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows:

Work in process, August 1, 800 pounds, 20% completed			$3,976*
	*Direct materials (800 $4.70)	$3,760
	Conversion (800 20% $1.35)	216
	$3,976
Coffee beans added during August, 16,343 pounds			74,361
Conversion costs during August			25,089
Work in process, August 31, 443 pounds, 42% completed			?
Goods finished during August, 16,700 pounds			?

All direct materials are placed in process at the beginning of production.

Costs per equivalent unit:
Total costs for August in Roasting Department	$	fill in the blank	$	fill in the blank
Total equivalent units		fill in the blank		fill in the blank
Cost per equivalent unit (2)	$	fill in the blank	$	fill in the blank
Costs assigned to production:
Inventory in process, August 1					$	fill in the blank
Costs incurred in August						fill in the blank
Total costs accounted for by the Roasting Department					$	fill in the blank
Costs allocated to completed and partially completed units:
Inventory in process, August 1balance					$	fill in the blank
To complete inventory in process, August 1	$	fill in the blank	$	fill in the blank		fill in the blank
Cost of completed August 1 work in process					$	fill in the blank
Started and completed in August		fill in the blank		fill in the blank		fill in the blank
Transferred to finished goods in August (3)					$	fill in the blank
Inventory in process, August 31 (4)		fill in the blank		fill in the blank		fill in the blank
Total costs assigned by the Roasting Department					$	fill in the blank

Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). Round your answers to the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	Decrease	$	fill in the blank
Change in conversion cost per equivalent unit	Increase	$	fill in the blank