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 $1,500$ pounds, $30\%$ completed $$2,190*$

$*$Direct materials $(500\backslash$times $$3\mathrm{.}90)$ $$1,950$

Conversion $(500\backslash$times $30\%\backslash$times $$1\mathrm{.}60)240$

Total $$2,190$

Coffee beans added during August, $16,000$ pounds $61,600$

Conversion costs during August $27,251$

Work in process, August $31,800$ pounds, $60\%$ completed $?$

Goods finished during August, $15,700$ 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.

Open spreadsheet

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 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 $19$

Costs

Costs Direct Materials Conversion Total Costs

Cost per equivalent unit:

Total costs for August in Roasting Department $fill in the blank $20$

$fill in the blank $21$

Total equivalent units fill in the blank $22$

fill in the blank $23$

Cost per equivalent unit $(2)$ $fill in the blank $24$

$fill in the blank $25$

Costs assigned to production:

Inventory in process, August $1$ $fill in the blank $26$

Costs incurred in August fill in the blank $27$

Total costs accounted for by the Roasting Department $fill in the blank $28$

Costs allocated to completed and partially completed units:

Inventory in process, August $1$ balance $fill in the blank $29$

To complete inventory in process, August $1$ $fill in the blank $30$

$fill in the blank $31$

fill in the blank $32$

Cost of completed August $1$ work in process $fill in the blank $33$

Started and completed in August fill in the blank $34$

fill in the blank $35$

fill in the blank $36$

Transferred to finished goods in August $(3)$ $fill in the blank $37$

Inventory in process, August $31(4)$ fill in the blank $38$

fill in the blank $39$

fill in the blank $40$

Total costs assigned by the Roasting Department $fill in the blank $41$

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 two decimal places.

Line Item Description Increase or Decrease Amount

Change in direct materials cost per equivalent unit

Decrease

$fill in the blank $43$

Change in conversion cost per equivalent unit D$$T$-$

Increase

$fill in the blank $45$