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 $1,400$ pounds, $10\%$ completed $$1,164*$

$*$Direct materials $(400$ X $$2\mathrm{.}80)$ $$1,120$

Conversion $(400$ X $10\%$ X $$1\mathrm{.}10)44$

$$1,164$

Coffee beans added during August, $13,000$ pounds $35,750$

Conversion costs during August $15,612$

Work in process, August $31,700$ pounds, $50\%$ completed $?$

Goods finished during August, $12,700$ 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:

Direct materials and conversion equivalent units of production for August

Direct materials and conversion costs per equivalent unit for August

Cost of goods finished during August

Cost of work in process at August $31$

If an amount is zero, enter in $"0".$ For the cost per equivalent unit, round your answer to two decimal places.

Morning Brew Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended August $31$

Units charged to production: Number of Units

Inventory in process, August $1$ fill in the blank ab$6$e$31030019$fc$0\_1$

Received from materials storeroom fill in the blank ab$6$e$31030019$fc$0\_2$

Total units accounted for by the Roasting Department fill in the blank ab$6$e$31030019$fc$0\_3$

Units to be assigned costs: Equivalent Units

Whole Units Direct Materials $(1)$ Conversion $(1)$

Inventory in process, August $1$ fill in the blank ab$6$e$31030019$fc$0\_4$ fill in the blank ab$6$e$31030019$fc$0\_5$ fill in the blank ab$6$e$31030019$fc$0\_6$

Started and completed in August fill in the blank ab$6$e$31030019$fc$0\_7$ fill in the blank ab$6$e$31030019$fc$0\_8$ fill in the blank ab$6$e$31030019$fc$0\_9$

Transferred to finished goods in August fill in the blank ab$6$e$31030019$fc$0\_10$ fill in the blank ab$6$e$31030019$fc$0\_11$ fill in the blank ab$6$e$31030019$fc$0\_12$

Inventory in process, August $31$ fill in the blank ab$6$e$31030019$fc$0\_13$ fill in the blank ab$6$e$31030019$fc$0\_14$ fill in the blank ab$6$e$31030019$fc$0\_15$

Total units to be assigned costs fill in the blank ab$6$e$31030019$fc$0\_16$ fill in the blank ab$6$e$31030019$fc$0\_17$ fill in the blank ab$6$e$31030019$fc$0\_18$

Cost per equivalent unit: Direct Materials Conversion

Total costs for August in Roasting Department $fill in the blank ab$6$e$31030019$fc$0\_19$ $fill in the blank ab$6$e$31030019$fc$0\_20$

Total equivalent units fill in the blank ab$6$e$31030019$fc$0\_21$ fill in the blank ab$6$e$31030019$fc$0\_22$

Cost per equivalent unit $(2)$ $fill in the blank ab$6$e$31030019$fc$0\_23$ $fill in the blank ab$6$e$31030019$fc$0\_24$

Costs assigned to production:

Direct Materials Conversion Total

Inventory in process, August $1$ $fill in the blank ab$6$e$31030019$fc$0\_25$

Costs incurred in August fill in the blank ab$6$e$31030019$fc$0\_26$

Total costs accounted for by the Roasting Department $fill in the blank ab$6$e$31030019$fc$0\_27$

Costs allocated to completed and partially completed units:

Inventory in process, August $1$ balance $fill in the blank ab$6$e$31030019$fc$0\_28$

To complete inventory in process, August $1$ $fill in the blank ab$6$e$31030019$fc$0\_29$ $fill in the blank ab$6$e$31030019$fc$0\_30$ fill in the blank ab$6$e$31030019$fc$0\_31$

Cost of completed August $1$ work in process $fill in the blank ab$6$e$31030019$fc$0\_32$

Started and completed in August fill in the blank ab$6$e$31030019$fc$0\_33$ fill in the blank ab$6$e$31030019$fc$0\_34$ fill in the blank ab$6$e$31030019$fc$0\_35$

Transferred to finished goods in August $(3)$ $fill in the blank ab$6$e$31030019$fc$0\_36$

Inventory in process, August $31(4)$ fill in the blank ab$6$e$31030019$fc$0\_37$ fill in the blank ab$6$e$31030019$fc$0\_38$ fill in the blank ab$6$e$31030019$fc$0\_39$

Total costs assigned by the Roasting Department