The debits to Work in Process$$Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows:

$$All direct materials are placed in process at the beginning of production.a$.$Prepare a cost of production report, presenting the following computations:Direct materials and conversion$$equivalent units of production$$for AugustDirect materials and conversion$$costs per equivalent unit$$for AugustCost of goods finished during AugustCost 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.

$$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.DecreaseIncrease