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

Work in process, August 1, 800 pounds, 50% completed				$3,080*
	*Direct materials (800 X $3.2)	$2,560
	Conversion (800 X 50% X $1.3)	520
		$3,080
Coffee beans added during August, 25,000 pounds				78,750
Conversion costs during August				34,468
Work in process, August 31, 1,300 pounds, 40% completed				?
Goods finished during August, 24,500 pounds