he debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Line Item Description Amount Amount Work in process, August 1, 1,100 pounds, 30% completed $6,160* *Direct materials (1,100 $5.00) $5,500 Conversion (1,100 30% $2.00) 660 Total $6,160 Coffee beans added during August, 34,000 pounds 168,300 Conversion costs during August 71,505 Work in process, August 31, 1,800 pounds, 60% completed ? Goods finished during August, 33,300 pounds ? All direct materials are placed in process at the beginning of production. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. Prepare a cost of production report, presenting the following computations: Direct materials and conversion equivalent units of production for August Direct materials and conversion costs per equivalent unit for August Cost of goods finished during August 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 Cost of Production ReportRoasting Department For the Month Ended August 31 Units Whole Units Equivalent Units Direct Materials (1) Equivalent Units Conversion (1) Units charged to production: Inventory in process, August 1 fill in the blank 2 1,100 Received from materials storeroom fill in the blank 3 Total units accounted for by the Roasting Department fill in the blank 4 Units to be assigned costs: Inventory in process, August 1 fill in the blank 5 1,100 fill in the blank 6 0 fill in the blank 7 Started and completed in August fill in the blank 8 fill in the blank 9 fill in the blank 10 Transferred to finished goods in August fill in the blank 11 fill in the blank 12 fill in the blank 13 Inventory in process, August 31 fill in the blank 14 fill in the blank 15 fill in the blank 16 Total units to be assigned costs fill in the blank 17 fill in the blank 18 fill in the blank 19 Costs Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for August in Roasting Department $fill in the blank 20 $fill in the blank 21 Total equivalent units fill in the blank 22 fill in the blank 23 Cost per equivalent unit (2) $fill in the blank 24 $fill in the blank 25 Costs assigned to production: Inventory in process, August 1 $fill in the blank 26 Costs incurred in August fill in the blank 27 Total costs accounted for by the Roasting Department $fill in the blank 28 Costs allocated to completed and partially completed units: Inventory in process, August 1 balance $fill in the blank 29 To complete inventory in process, August 1 $fill in the blank 30 $fill in the blank 31 fill in the blank 32 Cost of completed August 1 work in process $fill in the blank 33 Started and completed in August fill in the blank 34 fill in the blank 35 fill in the blank 36 Transferred to finished goods in August (3) $fill in the blank 37 Inventory in process, August 31 (4) fill in the blank 38 fill in the blank 39 fill in the blank 40 Total costs assigned by the Roasting Department $fill in the blank 41 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. Line Item Description Increase or Decrease Amount Change in direct materials cost per equivalent unit $fill in the blank 43 Change in conversion cost per equivalent unit