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 $1,1,200$ pounds, $50\%$ completed

$$6,{780}^{**}$

$*$Direct materials $(1,200$$$4\mathrm{.}7)$

$\backslash$table$[[$$$5,640$