1. 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, 10% completed				$2,184*
   	*Direct materials (600 X $3.5)	$2,100
   	Conversion (600 X 10% X $1.4)	84
   		$2,184
   Coffee beans added during August, 19,000 pounds				65,550
   Conversion costs during August				28,710
   Work in process, August 31, 1,000 pounds, 60% completed				?
   Goods finished during August, 18,600 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:

   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.

   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 92c22701201c03c_1
   Received from materials storeroom			fill in the blank 92c22701201c03c_2
   Total units accounted for by the Roasting Department			fill in the blank 92c22701201c03c_3
   Units to be assigned costs:
   		Equivalent Units
   	Whole Units	Direct Materials (1)	Conversion (1)
   Inventory in process, August 1	fill in the blank 92c22701201c03c_4	fill in the blank 92c22701201c03c_5	fill in the blank 92c22701201c03c_6
   Started and completed in August	fill in the blank 92c22701201c03c_7	fill in the blank 92c22701201c03c_8	fill in the blank 92c22701201c03c_9
   Transferred to finished goods in August	fill in the blank 92c22701201c03c_10	fill in the blank 92c22701201c03c_11	fill in the blank 92c22701201c03c_12
   Inventory in process, August 31	fill in the blank 92c22701201c03c_13	fill in the blank 92c22701201c03c_14	fill in the blank 92c22701201c03c_15
   Total units to be assigned costs	fill in the blank 92c22701201c03c_16	fill in the blank 92c22701201c03c_17	fill in the blank 92c22701201c03c_18
   Cost Information
   Cost per equivalent unit:
   		Direct Materials	Conversion
   Total costs for August in Roasting Department		$fill in the blank 92c22701201c03c_19	$fill in the blank 92c22701201c03c_20
   Total equivalent units		fill in the blank 92c22701201c03c_21	fill in the blank 92c22701201c03c_22
   Cost per equivalent unit (2)		$fill in the blank 92c22701201c03c_23	$fill in the blank 92c22701201c03c_24
   Costs assigned to production:
   	Direct Materials	Conversion	Total
   Inventory in process, August 1			$fill in the blank 92c22701201c03c_25
   Costs incurred in August			fill in the blank 92c22701201c03c_26
   Total costs accounted for by the Roasting Department			$fill in the blank 92c22701201c03c_27
   Costs allocated to completed and partially completed units:
   Inventory in process, August 1 balance			$fill in the blank 92c22701201c03c_28
   To complete inventory in process, August 1	$fill in the blank 92c22701201c03c_29	$fill in the blank 92c22701201c03c_30	fill in the blank 92c22701201c03c_31
   Cost of completed August 1 work in process			$fill in the blank 92c22701201c03c_32
   Started and completed in August	fill in the blank 92c22701201c03c_33	fill in the blank 92c22701201c03c_34	fill in the blank 92c22701201c03c_35
   Transferred to finished goods in August (3)			$fill in the blank 92c22701201c03c_36
   Inventory in process, August 31 (4)	fill in the blank 92c22701201c03c_37	fill in the blank 92c22701201c03c_38	fill in the blank 92c22701201c03c_39
   Total costs assigned by the Roasting Department			$fill in the blank 92c22701201c03c_40

   Question Content Area

   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.

   	Increase or Decrease	Amount
   Change in direct materials cost per equivalent unit	IncreaseDecrease	$fill in the blank d99e9cfa905006e_2
   Change in conversion cost per equivalent unit	IncreaseDecrease	$fill in the blank d99e9cfa905006e_4