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, 500 pounds, 60% completed				$1,680*
	*Direct materials (500 X $2.7)	$1,350
	Conversion (500 X 60% X $1.1)	$330
		$1,680
Coffee beans added during August, 16,000 pounds				$42,400
Conversion costs during August				18,768
Work in process, August 31, 800 pounds, 30% completed				?
Goods finished during August, 15,700 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 1abfb7ff800bfaa_1
Received from materials storeroom			fill in the blank 1abfb7ff800bfaa_2
Total units accounted for by the Roasting Department			fill in the blank 1abfb7ff800bfaa_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank 1abfb7ff800bfaa_4	fill in the blank 1abfb7ff800bfaa_5	fill in the blank 1abfb7ff800bfaa_6
Started and completed in August	fill in the blank 1abfb7ff800bfaa_7	fill in the blank 1abfb7ff800bfaa_8	fill in the blank 1abfb7ff800bfaa_9
Transferred to finished goods in August	fill in the blank 1abfb7ff800bfaa_10	fill in the blank 1abfb7ff800bfaa_11	fill in the blank 1abfb7ff800bfaa_12
Inventory in process, August 31	fill in the blank 1abfb7ff800bfaa_13	fill in the blank 1abfb7ff800bfaa_14	fill in the blank 1abfb7ff800bfaa_15
Total units to be assigned costs	fill in the blank 1abfb7ff800bfaa_16	fill in the blank 1abfb7ff800bfaa_17	fill in the blank 1abfb7ff800bfaa_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for August in Roasting Department		$fill in the blank 1abfb7ff800bfaa_19	$fill in the blank 1abfb7ff800bfaa_20
Total equivalent units		fill in the blank 1abfb7ff800bfaa_21	fill in the blank 1abfb7ff800bfaa_22
Cost per equivalent unit (2)		$fill in the blank 1abfb7ff800bfaa_23	$fill in the blank 1abfb7ff800bfaa_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank 1abfb7ff800bfaa_25
Costs incurred in August			fill in the blank 1abfb7ff800bfaa_26
Total costs accounted for by the Roasting Department			$fill in the blank 1abfb7ff800bfaa_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank 1abfb7ff800bfaa_28
To complete inventory in process, August 1	$fill in the blank 1abfb7ff800bfaa_29	$fill in the blank 1abfb7ff800bfaa_30	fill in the blank 1abfb7ff800bfaa_31
Cost of completed August 1 work in process			$fill in the blank 1abfb7ff800bfaa_32
Started and completed in August	fill in the blank 1abfb7ff800bfaa_33	fill in the blank 1abfb7ff800bfaa_34	fill in the blank 1abfb7ff800bfaa_35
Transferred to finished goods in August (3)			$fill in the blank 1abfb7ff800bfaa_36
Inventory in process, August 31 (4)	fill in the blank 1abfb7ff800bfaa_37	fill in the blank 1abfb7ff800bfaa_38	fill in the blank 1abfb7ff800bfaa_39
Total costs assigned by the Roasting Department			$fill in the blank 1abfb7ff800bfaa_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 3ff182fd8042008_2
Change in conversion cost per equivalent unit	IncreaseDecrease	fill in the blank 3ff182fd8042008_4