The debits to Work in Process-Roasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 600 pounds, 40% completed *Direct materials (600 X $2.7) Conversion (600 X 40% X $1.1) $1,884* $1,620 $264 Coffee beans added during August, 19,000 pounds Conversion costs during August Work in process, August 31, 1,000 pounds, 50% completed $1,884 $50,350 22,632 ? Goods finished during August, 18,600 pounds 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 box does not require an entry, leave it blank. For the cost per equivalent unit, round your answer to two decimal places. Daybreak 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: 600 19,000 19,600 Direct Materials Whole (1) Units Conversion (1) Inventory in process, August 1 Started and completed in August 600 0 180 x 19,000 X 19,000 X 19,000 X Transferred to finished goods in August 18,600 19,000 X 19,180 X Inventory in process, August 31 1,000 1,000 Total units to be assigned costs Cost Information Costs per equivalent unit: Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in August Direct Materials Conversion Direct Materials Conversion Total 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) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department