The debits to Work in ProcessRoasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follows:

Work in process, August 1, 1,100 pounds, 60% completed				$6,930*
	*Direct materials (1,100 X $5.1)	$5,610
	Conversion (1,100 X 60% X $2)	$1,320
		$6,930
Coffee beans added during August, 34,000 pounds				$171,700
Conversion costs during August				70,812
Work in process, August 31, 1,800 pounds, 60% completed				?
Goods finished during August, 33,300 pounds				?

Question Content Area

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

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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	IncreaseDecrease	$fill in the blank f4f33904cf98f99_2
Change in conversion cost per equivalent unit	IncreaseDecrease	fill in the blank f4f33904cf98f99_4