Hnening Brew Cetfee Company Cost al Production Report-Roasting Department Cost per equivalent unit (z) costs assianed to productions truertory in process, August 1 Costs incurred in Auroust That cods accounted for br the Roasting Departinent Costs allocated to comsleted and partially completed writs: Imentary in process, August 1 balance To complete inventary in precess, Avoust 1 cost of compteted Avgust 1 work in process Started and completed in August Trumfered to finlshed goods in Auguat (3) Inventery in process, August 31 (4) Total costs assioned by the Roxiting Department Chanpe in dired materials cost per suvivalent unit Change in conversinn cost per epulvalent unit Cost of Prodectien Mepert - Moastine Dreartment For the Honth Inded Aanast a