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, 10% completed				$2,340*
	*Direct materials (900 X $2.5)	$2,250
	Conversion (900 X 10% X $1)	90
		$2,340
Coffee beans added during August, 28,000 pounds				68,600
Conversion costs during August				30,767
Work in process, August 31, 1,400 pounds, 40% completed				?
Goods finished during August, 27,500 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 is zero, enter in "0". For the cost per equivalent unit, round your answer to two decimal places.