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, 800 pounds, 60% completed *Direct materials (800$4.8) Conversion (80060%$1.9) Coffee beans added during August, 25,000 pounds Conversion costs during August Work in process, August 31,1,300 pounds, 60% completed Goods finished during August, 24,500 pounds $4,752 $3,840 $912 $4,752 All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: $118,750 49,600 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 \begin{tabular}{|r|} \hline 800 \\ \hline 25,000 \\ \hline 25,800 \\ \hline \end{tabular} Total units accounted for by the Roasting Department Daybreak Brew Coffee Company Cost of Production Report-Roasting Department 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. 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