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, 600 pounds, 20% completed				$2,724*
	*Direct materials (600 X $4.2)	$2,520
	Conversion (600 X 20% X $1.7)	$204
		$2,724
Coffee beans added during August, 19,000 pounds				78,850
Conversion costs during August				34,524
Work in process, August 31, 1,000 pounds, 70% completed				?
Goods finished during August, 18,600 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 The number of production units that could have been completed within a given accounting period, given the resources consumed.equivalent units of production for August
2. Direct materials and conversion The rate used to allocate costs between completed and partially completed production.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