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, 900 pounds, 60% completed				$5,814*
	*Direct materials (900 X $5.2)	$4,680
	Conversion (900 X 60% X $2.1)	1,134
		$5,814
Coffee beans added during August, 28,000 pounds				144,200
Conversion costs during August				60,236
Work in process, August 31, 1,400 pounds, 30% completed				?
Goods finished during August, 27,500 pounds				?

Question Content Area

All direct materials are placed in process at the beginning of production.

a. Prepare a cost of production report, presenting the following computations:

Direct materials and conversion equivalent units of production for August.

Direct materials and conversion costs per equivalent unit for August.

Cost of goods finished during August.

Cost of work in process at August 31.

If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to two decimal places.

Morning 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 a6f3e6fc7f98024_1
Received from materials storeroom			fill in the blank a6f3e6fc7f98024_2
Total units accounted for by the Roasting Department			fill in the blank a6f3e6fc7f98024_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank a6f3e6fc7f98024_4	fill in the blank a6f3e6fc7f98024_5	fill in the blank a6f3e6fc7f98024_6
Started and completed in August	fill in the blank a6f3e6fc7f98024_7	fill in the blank a6f3e6fc7f98024_8	fill in the blank a6f3e6fc7f98024_9
Transferred to finished goods in August	fill in the blank a6f3e6fc7f98024_10	fill in the blank a6f3e6fc7f98024_11	fill in the blank a6f3e6fc7f98024_12
Inventory in process, August 31	fill in the blank a6f3e6fc7f98024_13	fill in the blank a6f3e6fc7f98024_14	fill in the blank a6f3e6fc7f98024_15
Total units to be assigned costs	fill in the blank a6f3e6fc7f98024_16	fill in the blank a6f3e6fc7f98024_17	fill in the blank a6f3e6fc7f98024_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for August in Roasting Department		$fill in the blank a6f3e6fc7f98024_19	$fill in the blank a6f3e6fc7f98024_20
Total equivalent units		fill in the blank a6f3e6fc7f98024_21	fill in the blank a6f3e6fc7f98024_22
Cost per equivalent unit (2)		$fill in the blank a6f3e6fc7f98024_23	$fill in the blank a6f3e6fc7f98024_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank a6f3e6fc7f98024_25
Costs incurred in August			fill in the blank a6f3e6fc7f98024_26
Total costs accounted for by the Roasting Department			$fill in the blank a6f3e6fc7f98024_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank a6f3e6fc7f98024_28
To complete inventory in process, August 1	$fill in the blank a6f3e6fc7f98024_29	$fill in the blank a6f3e6fc7f98024_30	fill in the blank a6f3e6fc7f98024_31
Cost of completed August 1 work in process			$fill in the blank a6f3e6fc7f98024_32
Started and completed in August	fill in the blank a6f3e6fc7f98024_33	fill in the blank a6f3e6fc7f98024_34	fill in the blank a6f3e6fc7f98024_35
Transferred to finished goods in August (3)			$fill in the blank a6f3e6fc7f98024_36
Inventory in process, August 31 (4)	fill in the blank a6f3e6fc7f98024_37	fill in the blank a6f3e6fc7f98024_38	fill in the blank a6f3e6fc7f98024_39
Total costs assigned by the Roasting Departmen