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

Line Item Description Amount Amount

Work in process, August $1,1,000$ pounds, $40\%$ completed $$5,560*$

$*$Direct materials $(1,000\backslash$times $$4\mathrm{.}80)$ $$4,800$

Conversion $(1,000\backslash$times $40\%\backslash$times $$1\mathrm{.}90)760$

Total $$5,560$

Coffee beans added during August, $31,000$ pounds $147,250$

Conversion costs during August $61,920$

Work in process, August $31,1,600$ pounds, $60\%$ completed $?$

Goods finished during August, $30,400$ pounds $?$

All direct materials are placed in process at the beginning of production.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.