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, 700 pounds, 30% completed				$4,081*
	*Direct materials (700 X $5.2)	$3,640
	Conversion (700 X 30% X $2.1)	$441
		$4,081
Coffee beans added during August, 22,000 pounds				$113,300
Conversion costs during August				48,752
Work in process, August 31, 1,100 pounds, 70% completed				?
Goods finished during August, 21,600 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			fill in the blank 6b9d20018041041_1
Received from materials storeroom			fill in the blank 6b9d20018041041_2
Total units accounted for by the Roasting Department			fill in the blank 6b9d20018041041_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank 6b9d20018041041_4	fill in the blank 6b9d20018041041_5	fill in the blank 6b9d20018041041_6
Started and completed in August	fill in the blank 6b9d20018041041_7	fill in the blank 6b9d20018041041_8	fill in the blank 6b9d20018041041_9
Transferred to finished goods in August	fill in the blank 6b9d20018041041_10	fill in the blank 6b9d20018041041_11	fill in the blank 6b9d20018041041_12
Inventory in process, August 31	fill in the blank 6b9d20018041041_13	fill in the blank 6b9d20018041041_14	fill in the blank 6b9d20018041041_15
Total units to be assigned costs	fill in the blank 6b9d20018041041_16	fill in the blank 6b9d20018041041_17	fill in the blank 6b9d20018041041_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for August in Roasting Department		$fill in the blank 6b9d20018041041_19	$fill in the blank 6b9d20018041041_20
Total equivalent units		fill in the blank 6b9d20018041041_21	fill in the blank 6b9d20018041041_22
Cost per equivalent unit (2)		$fill in the blank 6b9d20018041041_23	$fill in the blank 6b9d20018041041_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank 6b9d20018041041_25
Costs incurred in August			fill in the blank 6b9d20018041041_26
Total costs accounted for by the Roasting Department			$fill in the blank 6b9d20018041041_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank 6b9d20018041041_28
To complete inventory in process, August 1	$fill in the blank 6b9d20018041041_29	$fill in the blank 6b9d20018041041_30	fill in the blank 6b9d20018041041_31
Cost of completed August 1 work in process			$fill in the blank 6b9d20018041041_32
Started and completed in August	fill in the blank 6b9d20018041041_33	fill in the blank 6b9d20018041041_34	fill in the blank 6b9d20018041041_35
Transferred to finished goods in August (3)			$fill in the blank 6b9d20018041041_36
Inventory in process, August 31 (4)	fill in the blank 6b9d20018041041_37	fill in the blank 6b9d20018041041_38	fill in the blank 6b9d20018041041_39
Total costs assigned by the Roasting Department			$fill in the blank 6b9d20018041041_40

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 da238b02e01bfb4_2
Change in conversion cost per equivalent unit	IncreaseDecrease	fill in the blank da238b02e01bfb4_4