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, $20\%$ completed $ $3,479*$

$*$Direct materials $(700\backslash$times $$4\mathrm{.}70)$ $$3,290$

Conversion $(700\backslash$times $20\%\backslash$times $$1\mathrm{.}35)189$

$$3,479$

Coffee beans added during August, $14,300$ pounds $65,780$

Conversion costs during August $21,942$

Work in process, August $31,400$ pounds, $42\%$ completed $?$

Goods finished during August, $14,600$ 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 $31$

b$.$ Compute and evaluate the change in cost per equivalent unit for direct materials and

conversion from the previous month $($July$)$