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Cost of Production Report The debits to Work in Process Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 700 pounds, 10% completed $1,967* *Direct materials (700 X 52-70) $1,890 Conversion (700 X 100 X 5, 103 77 hong $1,967 Coffee beans added during August, 22,000 pounds 58,300 Conversion costs during August 26,364 Work in process, August 31, 1,200 pounds, 40% completed ? Goods finished during August, 21,600 pounds ? All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 1. Direct materials and conversion equivalent units of production for August 2. Direct materials and conversion costs per equivalent unit for August 3. Cost of goods finished during August 4. 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 two decimal places. Morning Brew Coffee Company Cost of Production Report-Roasting Department Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Unit Information Units charged to production: Inventory in process August 1 700 Received from materials storeroom 22,000 Total units accounted for by the Roasting Department 22,700 V Units to be assigned costs: Equivalent Units Conversion Whole Units Direct Materials (1) ) Inventory in process, August 1 700 0 630 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost Information Alert te Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for August in Roasting Department $ . Total equivalent units G Cost per equivalent unit (2) $ Costs assigned to production: Direct Materials Conversion Total Inventory in process, August 1 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 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) CUSTOFUNTPIELEU August WURM process Started and completed in August Transferred to finished goods in August (3) je JO Inventory in process, August 31 (4) Total costs assigned by the Roasting Department Feedback thing Check My Work a. How much more percentage amount) needed to be dene to the beginning work in process units to make the units complete to transfer to the next department? Did these units require mor cost or more conversion cost? How much, in terms of cost had been done to these units in the prior period? In order for units to be transferred to the next department, the units have to be co respect to both materials and conversion. When are materials added in the process? How complete are the units in ending inventory with respect to materials? How complete are the units in inventory with respect to conversion? Materials and conversion cost needs to be allocated among the equivalent units. Are the numbers of equivalent units the same for materials and convers 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 the n cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit $ Change in conversion cost per equivalent unit $ Feedback E NO