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

Cost of Production Report The debits to Work in ProcessRoasting Department for Daybreak Brew Coffee Company for August, together with information concerning production, are as follows: $5,970* Work in process, August 1, 1,200 pounds, 30% completed *Direct materials (1,200 x $4.15) $4,980 Conversion (1,200 x 30% x $2.75) 990 $5,970 $81,180 59,334 Coffee beans added during August, 19,800 pounds Conversion costs during August Work in process, August 31, 900 pounds, 80% completed Goods finished during August, 20,100 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 amount box does not require entry, it blank. For the per equiv ent unit, round your answe the nearest cent. 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: Equivalent Units Direct Materials (1) Whole Units Conversion (1) Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost Information Costs per equivalent unit: Direct Materials Conversion $ Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Direct Materials Conversion Total Inventory in process, August 1 Costs incurred in August 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) 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. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit