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 $1,1,200$ pounds, $10\%$ completed $$3,744*$

$*$Direct materials $(1,200\backslash$times $$3\mathrm{.}00)$ $$3,600$

Conversion $(1,200\backslash$times $10\%\backslash$times $$1\mathrm{.}20)144$

Total $$3,744$

Coffee beans added during August, $38,000$ pounds $112,100$

Conversion costs during August $49,244$

Work in process, August $31,2,000$ pounds, $40\%$ completed $?$

Goods finished during August, $37,200$ pounds $?$

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

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 the nearest cent.