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 $1,400$ pounds, $10\%$ completed $$2,204*$

$*$Direct materials $(400\backslash$times $$5\mathrm{.}30)$ $$2,120$

Conversion $(400\backslash$times $10\%\backslash$times $$2\mathrm{.}10)84$

Total

$$2,204$

Coffee beans added during August, $13,000$ pounds $68,250$

Conversion costs during August $28,314$

Work in process, August $31,700$ pounds, $30\%$ completed $?$

Goods finished during August, $12,700$ 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.CostsIf an amount is zero, enter in $"0".$ For the cost per equivalent unit, round your answer to the nearest cent.

Morning Brew Coffee Company

Cost of Production Report$$Roasting Department

For the Month Ended August $31$ Units Whole Units Equivalent Units

Direct Materials $(1)$ Equivalent Units

Conversion $(1)$

Units charged to production:

Inventory in process, August $1$

fill in the blank $2$

Received from materials storeroom

fill in the blank $3$

Total units accounted for by the Roasting Department

fill in the blank $4$

Units to be assigned costs:

Inventory in process, August $1$

fill in the blank $5$

fill in the blank $6$

fill in the blank $7$

Started and completed in August

fill in the blank $8$

fill in the blank $9$

fill in the blank $10$

Transferred to finished goods in August

fill in the blank $11$

fill in the blank $12$

fill in the blank $13$

Inventory in process, August $31$

fill in the blank $14$

fill in the blank $15$

fill in the blank $16$

Total units to be assigned costs

fill in the blank $17$

fill in the blank $18$

fill in the blank $19$