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, 20% completed $6,096 *Direct materials (1,200 X $4.7) $5,640 Conversion (1,200 X 20% X $1.9) 456 $6,096 176,700 Coffee beans added during August, 38,000 pounds Conversion costs during August Work in process, August 31, 2,000 pounds, 40% completed 75,520 7 Goods finished during August, 37,200 pounds 2 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 is zero, enter in "O". 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 Unit Information Units charged to production: Inventory in process, August 1 1.200 Received from materials storeroom 38,000 39,200 Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Conversion Materials (1) (1) 0 Inventory in process, August 1 1.2007 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for August in Roasting Department Total equivalent units Cast per equivalent unit (2) Costs assigned to production: Direct Materials Conversion Total Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete Inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) LIO Inventory in process, August 31 (4) Total costs assigned by the Roasting Department Feedback 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 direct materials cost per equivalent unit Decrease ! ! Change conversion cost per equivalent unit Increase