The debits to Work in Process - Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follovs: Alt direct materials are placed in process at the beginning of production. a. Prepare a cost of production roport, presenting the following computations: 1. Oirect materials and conversion equivalent units of production for August 2. Direct materials and conversion costi per equivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 Cost of Production Report-Roasting Department Total costs for August in Roasting Department Total equivalent units Cost per equivalent unt (2) coib assigned to production Imventory in processi, August 1 Ceyts incurred in August Tetal coits accounted for by the Rosating Oepartment Costa allocatod to completed and partivlly completed units) Imentery in jeocess, Augost a balance To complete liventory in procese August 1 Cott of completed Auguit 1 work in proces Fharted and completed in Auguit Transferred to feciched goods in Avgunt (3) Iweitory in brocent. Anguit 31 (4) Thtal caits ansigned by the Aoasting Oepartment b. Compiate and evaluate the change in cont ser equivalent unut for direct nutarials and conversion from the previour month (Duly), if reguired, round your answers to the nearest cent. Change in direct materali cost per equivalent unt Change in comwenion cont per equivalent unit The debits to Work in Process - Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follovs: Alt direct materials are placed in process at the beginning of production. a. Prepare a cost of production roport, presenting the following computations: 1. Oirect materials and conversion equivalent units of production for August 2. Direct materials and conversion costi per equivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 Cost of Production Report-Roasting Department Total costs for August in Roasting Department Total equivalent units Cost per equivalent unt (2) coib assigned to production Imventory in processi, August 1 Ceyts incurred in August Tetal coits accounted for by the Rosating Oepartment Costa allocatod to completed and partivlly completed units) Imentery in jeocess, Augost a balance To complete liventory in procese August 1 Cott of completed Auguit 1 work in proces Fharted and completed in Auguit Transferred to feciched goods in Avgunt (3) Iweitory in brocent. Anguit 31 (4) Thtal caits ansigned by the Aoasting Oepartment b. Compiate and evaluate the change in cont ser equivalent unut for direct nutarials and conversion from the previour month (Duly), if reguired, round your answers to the nearest cent. Change in direct materali cost per equivalent unt Change in comwenion cont per equivalent unit
