The debits to Work in Process$$Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follows:

Work in process, August $1,700$ pounds, $10\%$ completed $$2,912*$

$*$Direct materials $(700$ X $$4)$ $$2,800$

Conversion $(700$ X $10\%$ X $$1\mathrm{.}6)$ $$112$

$$2,912$

Coffee beans added during August, $22,000$ pounds $$86,900$

Conversion costs during August $37,162$

Work in process, August $31,1,100$ pounds, $30\%$ completed $?$

Goods finished during August, $21,600$ pounds $?$

Question Content Area

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 box does not require an entry, leave it blank. For the cost per equivalent unit, round your answer to two decimal places.

Daybreak Brew Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended August $31$

Unit Information

Units charged to production: Number of Units

Inventory in process, August $1$ fill in the blank $85$ebeb$02$cff$5053\_1$

Received from materials storeroom fill in the blank $85$ebeb$02$cff$5053\_2$

Total units accounted for by the Roasting Department fill in the blank $85$ebeb$02$cff$5053\_3$

Units to be assigned costs: Equivalent Units

Whole

Units Direct

Materials

$(1)$

Conversion

$(1)$

Inventory in process, August $1$ fill in the blank $85$ebeb$02$cff$5053\_4$ fill in the blank $85$ebeb$02$cff$5053\_5$ fill in the blank $85$ebeb$02$cff$5053\_6$

Started and completed in August fill in the blank $85$ebeb$02$cff$5053\_7$ fill in the blank $85$ebeb$02$cff$5053\_8$ fill in the blank $85$ebeb$02$cff$5053\_9$

Transferred to finished goods in August fill in the blank $85$ebeb$02$cff$5053\_10$ fill in the blank $85$ebeb$02$cff$5053\_11$ fill in the blank $85$ebeb$02$cff$5053\_12$

Inventory in process, August $31$ fill in the blank $85$ebeb$02$cff$5053\_13$ fill in the blank $85$ebeb$02$cff$5053\_14$ fill in the blank $85$ebeb$02$cff$5053\_15$

Total units to be assigned costs fill in the blank $85$ebeb$02$cff$5053\_16$ fill in the blank $85$ebeb$02$cff$5053\_17$ fill in the blank $85$ebeb$02$cff$5053\_18$

Cost Information

Costs per equivalent unit: Direct

Materials

Conversion

Total costs for August in Roasting Department $fill in the blank $85$ebeb$02$cff$5053\_19$ $fill in the blank $85$ebeb$02$cff$5053\_20$

Total equivalent units fill in the blank $85$ebeb$02$cff$5053\_21$ fill in the blank $85$ebeb$02$cff$5053\_22$

Cost per equivalent unit $(2)$ $fill in the blank $85$ebeb$02$cff$5053\_23$ $fill in the blank $85$ebeb$02$cff$5053\_24$

Costs assigned to production:

Direct Materials Conversion Total

Inventory in process, August $1$ $fill in the blank $85$ebeb$02$cff$5053\_25$

Costs incurred in August fill in the blank $85$ebeb$02$cff$5053\_26$

Total costs accounted for by the Roasting Department $fill in the blank $85$ebeb$02$cff$5053\_27$

Costs allocated to completed and partially completed units:

Inventory in process, August $1$ balance $fill in the blank $85$ebeb$02$cff$5053\_28$

To complete inventory in process, August $1$ $fill in the blank $85$ebeb$02$cff$5053\_29$ $fill in the blank $85$ebeb$02$cff$5053\_30$ fill in the blank $85$ebeb$02$cff$5053\_31$

Cost of completed August $1$ work in process $fill in the blank $85$ebeb$02$cff$5053\_32$

Started and completed in August fill in the blank $85$ebeb$02$cff$5053\_33$ fill in the blank $85$ebeb$02$cff$5053\_34$ fill in the blank $85$ebeb$02$cff$5053\_35$

Transferred to finished goods in August $(3)$ $fill in the blank $85$ebeb$02$cff$5053\_36$

Inventory in process, August $31(4)$ fill in the blank $85$ebeb$02$cff$5053\_37$ fill in the blank $85$ebeb$02$cff$5053\_38$ fill in the blank $85$ebeb$02$cff$5053\_39$

Total costs assigned by the Roasting Department $fill in the blank $85$ebeb$02$cff$5053\_40$

Question Content Area

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 nearest cent.

Increase or Decrease Amount

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit