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Cost of Production Report The debits to Work in Process Roasting Department for Moming Brew Coffee Company for August, together with information concerning production areas follows: Work in process, August 1, 1,000 pounds, 20% completed $5,400 Direct materiais (1,000 X $5.00) $5,000 Conversion (1,000 x 20% X $2.00) 400 $5,400 Coffee beans added during August, 31,000 pounds 153,450 Conversion costs during August 64,428 Work in process, August 31, 1,600 pounds. 30% completed 2 Goods finished during August, 30,400 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 For the Month Faded Audust 31